GST Library
Login | Register
About GST Library
Subscription
GST News
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale New

TaxReply India Pvt Ltd
TM
Free Daily GST updates on...
twitter
8882663036
See all Notifications

Instruction No. 03/2022 - Central Tax

CBIC instructions relating to sanction, post-audit and review of refund claims.

Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, speaking order is being issued in respect of all refund claims, whereas in others, speaking orders are not being issued if the refund is sanctioned in full. Similarly, in case of review and post-audit, different practices are being followed by the field formations. The matter has been examined with the twin purpose of ensuring uniformity in procedure and enabling effective monitoring of sanction of refund claims in order to safeguard interest of revenue. Accordingly, the Board hereby issues the following instructions/guidelines for sanction, post-audit and review of refunds:
  
Print (Download)

Digital GST Library

By TaxReply

  Login with Gmail
or
  Login with Facebook
or
@   Login with Email
Forgot Password?