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CBIC issues clarification on various topics

by Team Taxcharcha01316

CBIC vide Circular No. 172/04/2022-GST has issued the clarification on various issues which are as follows:-

  1. Refund claimed by the recipients of supplies regarded as deemed export
  2. Clarification on various issues of section 17(5) of the CGST Act
  3. Perquisites provided by employer to the employees as per contractual agreement
  4. Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities

To access the circular, click here

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