WebTherefore, the para 41 of Circular No. 125/44/2024-GST dated 18.11.2024 is modified to remove the restriction of non-availment of ITC by the recipient of deemed export supplies on the invoices, for which refund has been claimed by such recipient. The amended para 41 of Circular no. 125/44/2.019-GST dated 18.11.2024 would read as under: “41. Weborder to make the process of submission of the refund application electronic, Circular No. 79/53/2024-GST dated 31.12.2024 was issued wherein it was specified that the refund application in FORM GST RFD-01A, along with all supporting documents, shall be submitted electronically. ...
Issues in Refund Circular 135/05/2024-GST - Srinivasan V, …
WebMar 31, 2024 · CBIC vide Circular No. 135/05/2024 – GST dated 31st March, 2024 issued Clarification on GST refund related issues which includes Bunching of refund claims across Financial Years, Refund of accumulated input tax credit (ITC) on account of reduction in … WebApr 2, 2024 · CBEC vide circular No. 135/05/2024- GST dated 31.03.2024 clarified following issues related to Refunds :- (a) Refund of accumulated Input Tax Credit (ITC ) on account of reduction in GST Rate (b) … ai 格闘家 現在
Central Tax Circular 135/2024 – Circular on Clarification on refund
WebMar 31, 2024 · Circular 135/05/2024 dated 31st March 2024: There were many updates, notifications, press release and circulars which were doing the round at the end of Financial Year. One such clarification is issued vide Circular No. 135/05/2024 dated 31st March … WebJun 15, 2024 · It is not to be forget that the government has itself allowed a scope of 10% of ITC for the invoices not appearing in GSTR-2A by amending Rule 36 (4). This Circular -135/2024 dated 31-03-2024 is … WebGST Circular No 135/2024 1) Restriction on Bunching of refund claims across Financial Years is removed via this circular 2) Refund being allowed on inverted duty structure under section 54 (3) (ii) of the CGST Act, where the credit has accumulated due to rate of tax … ai格式刷功能