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The Tax Publishers Central Goods and Services Tax Act, 2017--Circular Circular No. 59/33/2018-GST, dt. 4-9-2018 [F.No. 349/21/2016-GST] Clarification on refund related issues--Regarding Various representations have been received seeking clarification on issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act'), hereby clarifies the issues as detailed hereunder: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Central Goods and Services Tax Act, 2017--Circular

Circular No. 59/33/2018-GST, dt. 4-9-2018 [F.No. 349/21/2016-GST]

Clarification on refund related issues--Regarding

Various representations have been received seeking clarification on issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act'), hereby clarifies the issues as detailed hereunder: