https://www.taxtmi.com/circulars?id=65998 An amendment to the refund calculation formula for unutilised input tax credit due to inverted duty structure applies prospectively to applications filed on or after its effective date, with pre amendment applications governed by the earlier formula; a separate notification barring refunds for specified goods likewise applies prospectively to applications filed on or after its effective date and does not affect earlier filings. en-us Thu, 10 Nov 2022 00:00:00 +0530 Fri, 11 Nov 2022 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65998 An amendment to the refund calculation formula for unutilised input tax credit due to inverted duty structure applies prospectively to applications filed on or after its effective date, with pre amendment applications governed by the earlier formula; a separate notification barring refunds for specified goods likewise applies prospectively to applications filed on or after its effective date and does not affect earlier filings. Circulars GST Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65998