NOTIFICATIONS/CIRCULARS

Sr. No.

Notifications/Circular No.

Subject

5.

Circular No. 111/2019 - Central Tax dt. 03.10.2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum

4.

Circular No. 110/2019 - Central Tax dt. 03.10.2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

3.

Circular No. 137/07/2020-GST dt. 13.04.2020 (Para 6) Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued

2

Circular No. 175/07/2022-GST dt.06/07/2022

Manner of filing refund of unutilized ITC on account of export of electricity

1

Notification No. 13/2022-Central Tax dt.05.07.2022

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act