Clarification regarding. on refund related issues

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.... (PP6/GST-145/2022) Dated 16.11.2023 Sub: Clarification regarding. on refund related issues- Ref: Circular No. 181/13/2022-GST, File No CBIC- 20021/4/2022, Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs-New Delhi -------- In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India,....

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....sub-rule (5) of rule 89 of the TN GST Rules, 2017. Further, vide Notification No .. II (2)/CTR/609(b-7)/2022 22.07.2022, published in the Tamil Nadu Government Gazette Extraordinary issue No 403 dated 22.07:2022 which has been made effective from 18.07.2022, the restriction has been placed on refund of unutilised input tax credit on account of inverted duty structure in case of supply of certain g....

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....nded vide Notification No. TNGST (Amendment) Rules 2022 / Notification No. SRO A-12(a)/2022, t.08.07.2022, w.e.f 05.07.2022 published in the Tamil Nadu Government Gazette Extraordinary issue No 387. dated 08.07.2022. Will apply only to the refund applications filed on or after 05.07.2022, or whether the same will also apply in respect of the refund applications filed before 05.07.2022 and pending ....

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....will be dealt as per the formula as it existed before the amendment made vide Notification No. 14/2022-Central Tax dated 05.07.2022(TN Notification No SRO A- 12(a)/2022,dated 05.07.2022) 2. Whether the restriction placed on refund of unutilised input tax credit on account of inverted duty structure in case of certain goods falling under chapter 15 and 27 vide Notification No.II (2)/CTR/609(b....