https://www.taxtmi.com/circulars?id=67097 The amendment to sub rule (5) of rule 89 modifying the refund formula for unutilised input tax credit applies prospectively to refund applications filed on or after the amendment's effective date; earlier pending applications are to be processed under the prior formula. Separately, the notification restricting refunds for certain goods under specified chapters applies prospectively to refund applications filed on or after its effective date and does not impact applications filed before that date. en-us Fri, 20 Jan 2023 00:00:00 +0530 Wed, 17 Jan 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67097 The amendment to sub rule (5) of rule 89 modifying the refund formula for unutilised input tax credit applies prospectively to refund applications filed on or after the amendment's effective date; earlier pending applications are to be processed under the prior formula. Separately, the notification restricting refunds for certain goods under specified chapters applies prospectively to refund applications filed on or after its effective date and does not impact applications filed before that date. Circulars GST - States Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67097