https://www.taxtmi.com/article/detailed?id=14486 ITC that accrued before the operative date of a notification excluding specified goods from refund eligibility remains claimable under Section 54 of the CGST Act; an administrative circular treating the notification as imposing a bar on refund applications filed after the notification date is inconsistent with the notification's prospective operation and must be disregarded when assessing refund claims for pre-notification ITC. en-us Sat, 24 May 2025 09:02:34 +0530 Sat, 24 May 2025 09:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14486 ITC that accrued before the operative date of a notification excluding specified goods from refund eligibility remains claimable under Section 54 of the CGST Act; an administrative circular treating the notification as imposing a bar on refund applications filed after the notification date is inconsistent with the notification's prospective operation and must be disregarded when assessing refund claims for pre-notification ITC. Articles Goods and Services Tax - GST Sat, 24 May 2025 09:02:34 +0530 https://www.taxtmi.com/article/detailed?id=14486