GST:
Instruction issued for clarifying manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017. [Instruction No. 04/2022-GST dated 28th Nov 2022]
