Circular No 45/19/2018 GST : Refund issue Clarified by CBIC : Dated 30th May 2018
Circular No 45/19/2018 GST Summary of Circular No 45/19/2018 GST Dated 30th May, 2018 Govt. has clarified that in case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer and non-resident taxable person, the filing of the details in GSTR-1 and GSTR-3B is not mandatory.… Read More »