Time Limit For Filing Refund Application is Not Applicable For Refund Of Electronic Cash Ledger (Read Circular)

Time Limit For Filing Refund Application is Not Applicable For Refund Of Electronic Cash Ledger (Read Circular)

Circular No. 166/22/2021-GST, Dated 17th November 2021

Issue: Whether the provisions of sub section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed, would be applicable in cases of refund of excess balance in electronic cash ledger?

Clarification: No, the provisions of sub section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed,would not be applicable in cases of refund of excess balance in electronic cash ledger.

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Dhanraj Sharma

Dhanraj Sharma is CEO of Tax Concept. He is on a Mission to Educate and Empower 10,000+ Professionals across the Country.

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