https://www.taxtmi.com/circulars?id=71012 GST paid on cancelled service-contract advances is adjusted through a credit note where an invoice was issued; a separate refund claim is required only where no output tax liability is available for adjustment. Where no invoice was issued, a refund voucher must be issued and GST may be claimed through FORM GST RFD-01. Invoiced goods returned by recipients are similarly addressed through credit notes. COVID-19 compliance relief extended the deadline for furnishing the Letter of Undertaking, filing GSTR-7 and depositing deducted tax, and filing eligible refund applications to 30 June 2020. en-us Wed, 23 Sep 2020 00:00:00 +0530 Thu, 27 Aug 2026 16:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71012 GST paid on cancelled service-contract advances is adjusted through a credit note where an invoice was issued; a separate refund claim is required only where no output tax liability is available for adjustment. Where no invoice was issued, a refund voucher must be issued and GST may be claimed through FORM GST RFD-01. Invoiced goods returned by recipients are similarly addressed through credit notes. COVID-19 compliance relief extended the deadline for furnishing the Letter of Undertaking, filing GSTR-7 and depositing deducted tax, and filing eligible refund applications to 30 June 2020. Circulars GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71012