With a view to streamline the process of fully electronic GST refund claims across all field formations, the CBIC has issued Circular No. 125/44/2019 – GST dated 18 November 2019 which lays down the procedure for electronic processing of GST Refund claims to be followed henceforth. The capabilities for making the refund procedure fully electronic, in which steps for submission and processing to be done electronically, have already been deployed on the common portal with effect from 26 September 2019.
Circular No. 125/44/2019 – GST dated 18 November 2019
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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