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CBIC clarifies GST Refund related issues [Read Circular]

GST Refund related issues - GST Refunds - Taxscan

The Central Board of Indirect Tax & Customs (CBIC) has issued a clarification on the Goods and Service Tax GST refund related issues.

The Central Board of Indirect Tax & Customs (CBIC) under the Ministry of Finance issued a circular dated March 31, 2020, in the name of Principal Commissioner, Yogendra Garg addressing all the Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners of Central Tax and Principal Director Generals or Director Generals empowered under Section 168(1) of the Central Goods and Services Tax (CGST) Act, 2017. The notification seeks to clarify the Goods and Service Tax GST refund-related issues.

The High Court of Delhi in the case of M/s Pitambra Books Pvt. Ltd. held, “Circulars can supplant but not supplement the law. Circulars might mitigate rigours of law by granting administrative relief beyond relevant provisions of the statute, however, the Central Government is not empowered to withdraw benefits or impose stricter conditions than postulated by the law.”

The preliminary objective of the board was to address various representations seeking clarification on the issues pertaining to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law in this regard across the field formations.

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