https://www.taxtmi.com/circulars?id=67940 The corrigendum clarifies that the refund restriction introduced by the Finance (No. 2) Act, 2024 does not apply to refunds of amounts paid as pre-deposit by a taxpayer when filing appeals under the CGST Act; such pre-deposit refunds shall be available where the relevant appeals are decided in the taxpayer's favour. The CBIC corrigendum is applied mutatis mutandis by the Maharashtra GST administration to implement the same clarification under the MGST Act, 2017, and the circular is stated to be clarificatory with a request to report implementation difficulties. en-us Mon, 25 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67940 The corrigendum clarifies that the refund restriction introduced by the Finance (No. 2) Act, 2024 does not apply to refunds of amounts paid as pre-deposit by a taxpayer when filing appeals under the CGST Act; such pre-deposit refunds shall be available where the relevant appeals are decided in the taxpayer's favour. The CBIC corrigendum is applied mutatis mutandis by the Maharashtra GST administration to implement the same clarification under the MGST Act, 2017, and the circular is stated to be clarificatory with a request to report implementation difficulties. Circulars GST - States Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67940