Clarification on refund related issues under GST
To clarify various refund related issues faced by the taxpayer, the Central government has issued the Circular no 45/19/2018-GST dated 30th May 2018. The important points of clarification are summarized below:
Refund claim filed by an Input Service Distributor, a person paying tax under section 10 or a non-resident taxable person
The earlier circular no 24/24/2017-GST dated 21.12.2017 mandates that refund claim for a tax period may be filed only after filing the details in Form GSTR-1 for the tax period, and GSTR3B for the last tax period before the one in which the refund application is being filed. Read more