Clarification on certain issues related to refund

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.... Act, 2017 (hereinafter referred to as, "the Assam GST Act"), hereby clarifies the issues as detailed hereunder; 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger; 2.1 Para 7.1 of circular No. 24/2018-GST [CT/GST-15/2017/195 dtd. 25-10-2018] clarifies the intent of law in cases where a deficiency memo is issued in respect of a refund claim. In para 7.2 of the said circular, the practise being followed in the field formations was elaborated and it was clarified that show cause notices are not required to be issued (and consequently no orders are required to be issued in FORM GST RFD-04/06) in cases where refund application is not re-submitted after the issuance of a deficiency m....

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....exports: 3.1 Sub-rule (10) of Rule 96 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as "said sub-rule"), restricts exporters from availing the facility of claiming refund of IGST paid on exports in certain scenarios. It was intended that exporters availing benefit of certain notifications would not be eligible to avail the facility of such refund. However, representations have been received requesting that exporters who have received capital goods under the Export Promotion Capital Goods Scheme (hereinafter referred to as "EPCG Scheme"), should be allowed to avail the facility of claiming refund of the IGST paid on exports. GST Council, in its 30th meeting held in New Delhi on 28th September, ....