CIRCULARS
|
Sr. No. |
Circular No. |
Subject |
| 3 | Circular No. 137/07/2020-GST dt.13/04/2020 (Para i, ii, iii) | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued |
| 2 | Circular No. 188/20/2022-GST dt.27/12/2022 | Prescribing manner of filing an application for refund by unregistered persons |
|
1 |
Clarification on Refund Related Issues |
PRESS RELEASE
|
Sr. No. |
Subject |
|
1. |
Decisions taken by the GST Council in 45th Meeting held on 17.09.2021 |
CASE LAW
|
Authority |
One liner |
|
2024(03)LCX0284 Delhi High Court Pedersen Consultants India Private Limited |
Assessee permitted to file an appropriate application as mandated by Section 54 of the Act claiming refund and proper officer to consider Notification No. 13/22 to decide application of assessee. |