Certification or Declaration under GST Rules not required to be furnished along with Application for Refund of Excess Balance in Electronic Cash Ledger: CBIC [Read Circular]

The Central Board of Indirect Taxes and Customs (CBIC) has issued the clarification on certain GST refund related issues. The board has received various representations from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the […]
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