Subject
Clarifies the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum
Content
Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM GST RFD-06. The matter has been examined and in order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the…