Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
Circular No
162/18/2021-GST
Circular File
Date of issue
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.