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India: Guidance on GST rules and procedures, GST refunds

India: Guidance on GST rules and procedures

The Central Board of Indirect Tax and Customs (CBIC) issued the following guidance concerning the goods and services tax (GST) regime in India.


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  • GST rules and procedures: Guidance concerns the format of the GST annual return, the procedure for cancellation of GST registration in certain instances, relief relating to the input tax credit, rules for calculating the adjusted total turnover for refunds, and an “e-way” procedure for imports. Read a September 2018 report [PDF 789 KB] prepared by the KPMG member firm in India

  • GST provides alternate procedure for recovery and clarifies issues concerning refund applications: A circular clarifies the scope of the principal-agent relationship, an alternate procedure for recovery of wrongly availed CENVAT credit, issues relating to refund application, and other GST-related items. Read a September 2018 report [PDF 590 KB] prepared by the KPMG member firm in India

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