Clarification on refund related issues - refund of unutilized ...
Clarification on GST refunds for unutilized input tax credit due to inverted duty structure, guiding businesses on compliance.
November 16, 2022
Circulars GST - States
Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than the rate of tax on output supplies i.e. on account of inverted duty structure.
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