Can we filed refund application with merging of one or more financial year?
if yes, any notification/Circular issue for this matter.
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Quick Summary
Yes, you can file a GST refund application by merging claims from one or more financial years. This is permitted under GST regulations. For confirmation and further details, please refer to Circular 125/44/2019 GST dated 18th November 2019, which clarifies this provision.