In this update, we will see new functionalities, which were made available on GST Portal, recently:
1. Refund: Application for Refund can now be filed for multiple tax periods, in following refund cases :
Export of services with payment of tax with the facility to upload Statement 1.
ITC accumulated due to Inverted tax structure with the facility to upload Statement 2.
On account of supplies made to SEZ (Unit and Developer) with payment of IGST with the facility to upload Statement
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