Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

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..... 2-2018 West Bengal SGST - Circulars - GST - States - GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Corrigendum to Trade Circular No. 14 .....

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..... hile 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) Commissione .....

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