https://www.taxtmi.com/circulars?id=70722 GST paid on cancelled service advances or returned invoiced goods is generally adjusted through a credit note and the relevant return; a refund claim for excess tax payment may be made where no output liability exists for adjustment. Where no invoice was issued for a cancelled advance, a refund voucher is required and refund may be claimed through FORM GST RFD-01. The clarification also extended the time for furnishing LUT, filing the TDS return and depositing deducted tax, and filing refund applications falling within the specified relief period. en-us Wed, 27 May 2020 00:00:00 +0530 Thu, 06 Aug 2026 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70722 GST paid on cancelled service advances or returned invoiced goods is generally adjusted through a credit note and the relevant return; a refund claim for excess tax payment may be made where no output liability exists for adjustment. Where no invoice was issued for a cancelled advance, a refund voucher is required and refund may be claimed through FORM GST RFD-01. The clarification also extended the time for furnishing LUT, filing the TDS return and depositing deducted tax, and filing refund applications falling within the specified relief period. Circulars GST - States Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70722