Circular37/11/2018Central Tax

Clarifications on exports related refund issues

Date:: March 15, 2018
File No:: F. No.349/47/2017-GST

Content

Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implement…

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Clarifications on exports related refund issues

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