NO. CLE-HO/POL/CIRCULAR/2019
October 09, 2019

Members of the Council

Sub : CGST Circulars

Dear Member

Kindly find enclosed the following CGST circulars

1.     CGST Circular No.110/29/2019-GST dated 03.10.19 regarding eligibility to file a refund application in Form GST RFD-01 for a period and category under which a NIL refund application has already been filed.

2.     CGST Circular No.111/30/2019-GST dated 03.10.19 regarding procedure to claim refund in Form GST RFD-01 subsequent to favourable order in appeal or any other forum

3.     CGST Circular No.112/31/2019-GST dated 03.10.19 regarding withdrawal of Circular No.105/24/2019-GST dated 28.6.19 wherein clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST.

Thanks & regards,

R.Selvam
Executive Director
COUNCIL FOR LEATHER EXPORTS

Circular No.105 | Circular No.110 | Circular No.111 | Circular No.112