No further amendments.

1

6 Jul, 2022

Circular No. 172/04/2022-GST Central Tax

Clarification on below issues pertaining to GST:
i. refund claimed by the recipients of supplies regarded as deemed export;
ii. interpretation of section 17(5) of the CGST Act;
iii. perquisites provided by employer to the employees as per contractual agreement; and
iv. utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.

No prior amendment.