https://www.taxtmi.com/circulars?id=64083 Where tax was paid on advances or on supplies later cancelled, suppliers must issue a credit note if an invoice was issued, declare it in the return and adjust tax liability; if no output liability exists they may file for refund of excess tax via Form GST RFD-01. If a receipt voucher (but no invoice) was issued, the supplier must issue a refund voucher and may claim refund through Form GST RFD-01. Existing LUT references may be relied upon pending submission of Form GST RFD-11, and timelines for TDS deposit and refund application periods have been extended. en-us Tue, 09 Jun 2020 00:00:00 +0530 Tue, 16 Jun 2020 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64083 Where tax was paid on advances or on supplies later cancelled, suppliers must issue a credit note if an invoice was issued, declare it in the return and adjust tax liability; if no output liability exists they may file for refund of excess tax via Form GST RFD-01. If a receipt voucher (but no invoice) was issued, the supplier must issue a refund voucher and may claim refund through Form GST RFD-01. Existing LUT references may be relied upon pending submission of Form GST RFD-11, and timelines for TDS deposit and refund application periods have been extended. Circulars GST - States Tue, 09 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64083