Clarification on various issue pertaining to GST - (i) refund ...

Circulars     GST

July 7, 2022

Clarification on various issue pertaining to GST - (i) refund claimed by the recipients of supplies regarded as deemed export; (ii) interpretation of section 17(5) of the CGST Act; (iii) perquisites provided by employer to the employees as per contractual agreement; and (iv) utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. - Circulars

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