Can I read GST Refund Clarification Circular 162/18 on EtoBox?

GST Refund Clarification Circular 162/18 by Ramesh Goddumari is a document available to read on EtoBox.

What is GST Refund Clarification Circular 162/18 about?

This circular provides clarification on issues related to refund of tax wrongfully paid as specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. It clarifies that the term "subsequently held" refers to a supply being found to be incorrectly classified as inter-state or intra-state by either the taxpayer or a tax officer. It also specifies that refund claims can be made within two years from the date of paying tax under the correct head, or within two years from the date of this circu

Author

Ramesh Goddumari

Language

EN