GST Refund

Clarifications on Refund issues against Exports of goods or services 2

CBIC on 15.03.2018 through its circular CIR-37/11/2018-GST has issued various clarifications on refund issues against exports of goods or services or both. Further, on 26.10.2018, CBIC has issued circular CIR-70/44/2018-GST and on 31.12.2018, circular CIR-79/53/2018-GST to clarify further issues. Let’s discuss these clarifications in detail:- Non-availment of drawback:- The third proviso to sub-section (3) […]