https://www.taxtmi.com/circulars?id=67552 Clarification directs that GST paid on advances or invoiced supplies later cancelled must be rectified by issuing a credit note and adjusting tax liability in the return, with Form GST RFD-01 available for refund only where no output liability exists; advances without invoice require a refund voucher and refund application via Form GST RFD-01. Returned invoiced goods require a credit note and return adjustment. Supplies under an expired LUT may continue if the LUT and Form GST RFD-11 are furnished by the extended deadline. Deposit and return timelines for TDS and refund filing deadlines falling in the relief period are extended to the notified extended date. en-us Wed, 15 Apr 2020 00:00:00 +0530 Thu, 20 Jun 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67552 Clarification directs that GST paid on advances or invoiced supplies later cancelled must be rectified by issuing a credit note and adjusting tax liability in the return, with Form GST RFD-01 available for refund only where no output liability exists; advances without invoice require a refund voucher and refund application via Form GST RFD-01. Returned invoiced goods require a credit note and return adjustment. Supplies under an expired LUT may continue if the LUT and Form GST RFD-11 are furnished by the extended deadline. Deposit and return timelines for TDS and refund filing deadlines falling in the relief period are extended to the notified extended date. Circulars GST - States Wed, 15 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67552