GST Refund: An overview of clarifications

Kusum Gandhi , Last updated: 06 April 2020  
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Circular No.135/05/2020 - GST dt. 31.03.2020 CBIC clarifies the issues related to Refund as under - 1. Bunching of refund claims across Financial Years Restriction on clubbing of tax periods across different F.Y. was put in vide para 11.2 of Circular No. 37/11/2018-GST dated 15.03.2018.

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Kusum Gandhi
(AGM)
Category GST   Report

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