CGST Circulars – Oct. 2019
October 09, 2019
Members of the Council
Sub : CGST Circulars
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,
COUNCIL FOR LEATHER EXPORTS