https://www.taxtmi.com/circulars?id=64099 Where GST was paid on advances or on supplies later cancelled or returned, suppliers must issue a credit note when an invoice was issued and adjust tax liability in the return; where no output liability exists, the supplier may file a claim for excess payment of tax using the prescribed refund form. If GST was paid on advances without invoice, a refund voucher must be issued and refund claimed via the specified refund form. Extensions for LUT filing, TDS deposit and refund application timelines are also prescribed. en-us Tue, 21 Apr 2020 00:00:00 +0530 Mon, 22 Jun 2020 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64099 Where GST was paid on advances or on supplies later cancelled or returned, suppliers must issue a credit note when an invoice was issued and adjust tax liability in the return; where no output liability exists, the supplier may file a claim for excess payment of tax using the prescribed refund form. If GST was paid on advances without invoice, a refund voucher must be issued and refund claimed via the specified refund form. Extensions for LUT filing, TDS deposit and refund application timelines are also prescribed. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64099