Key Clarifications on GST Refund Issues: CBIC Circular 197/09/2023-GST

CIRCULAR NO. 197/09/2023- GST [F. NO. CBIC-20001/5/2023-GST]CLARIFICATION ON REFUND RELATED ISSUESCIRCULAR NO. 197/09/2023- GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023References have been received from the field formations seeking clarification on various issues relating to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard 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...

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