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FCA, LL.B. (Hons.)

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Tag: GST Circular

April 12, 2020June 23, 2020GST PostsForm GSTR-2A, GST Circular, GST Input Tax Credit, GST Refund

Issues in Refund Circular 135/05/2020-GST

Circular No.135/05/2020-GST dated March 31, 2020 clarifies certain aspects related to refund of GST. However, the said Circular is riddled with certain issues, which this post delves into. Paragraph 6 of the said Circular has imposed a new requirement on the assessee to mention the HSN code for goods / services in the refund application […]

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