GST : Refund under section 77 of the CGST Act / Section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the CGST Act in respect of the said transaction. (28.09.2021)

GST:

Refund under section 77 of the CGST Act / Section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the CGST Act in respect of the said transaction.

[Circular No. 162/18/2021-GST dtd 25^th Sept 2021]