CBIC vide Circular No. 172/04/2022-GST has issued the clarification on various issues which are as follows:-
- Refund claimed by the recipients of supplies regarded as deemed export
- Clarification on various issues of section 17(5) of the CGST Act
- Perquisites provided by employer to the employees as per contractual agreement
- 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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