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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. - GST - States - Corrigendum to Trade Circular No. 14/2017Extract GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Corrigendum to Trade Circular No. 14/2017 dated 21.12.2017 DATED: 06.02.2018 In Trade Circular No. 14/2017 dated 21.12.2017, in paragraph number 8.0, for the words the WBGST Act please read the CGST Act . The said paragraph after correction is to be read as under: 8.0 It is also clarified that the drawback of all taxes under GST (Central Tax, Integrated Tax, State/Union Territory Tax) should not have been availed while claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act. A declaration to this effect forms part of FORM GST RFD-01A as well. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Memo. No. 87CT/PRO 3C/PRO/2018 Date: 06.02.2018
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