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Circular No. 181/13/2022-GST - Central Tax

❱ CBIC Clarification on the issue whether amendment in refund formula for Inverted Duty Structure under rule 89(5) would apply only prospective or it would apply on all pending applications on the date of amendment?

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Circular No. 181/13/2022-GST F. No. CBIC-20021/4/2022 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 10th November, 2022 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Direct.......