santosh pachpatil 31 May 2020
Taxpayer has Builder & Developer he had sale flat and client given advance payments.Taxpayer paid tax against advance but after six months dealing is cancelled and taxpayer return his advance payment and he applied refund on GST portal.
Sir, How to explain in refund provision in GST act and required documents and proses?
Nivesh tater (Tax Executive at Mazars India Bangalore) 31 May 2020
Invoice was issued ? or only receipt voucher was issued ? Kindly refer Circular 137/07/2020. For Gst updates and amendments follow gstgist on Instagram.