Corrigendum to Circular No. 237/31/2024-GST [C10-81E]
As at 7 September 2026. In force from 25 October 2024.
In the said circular, following shall be inserted at the end of para 4:
“However, it is clarified that said restriction on refund under section 150 of the Finance (No. 2) Act, 2024 will not apply to the refund of an amount paid as pre-deposit by the taxpayer as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act, at the time of filing of an appeal, where such appeals are decided in favor of the said taxpayer.”
Made under
No enabling provision stated.
Acts on (1)
Amends Circular No. 237/31/2024-GST [C10-7ZE], 25 October 2024.
Acted on by (0)
none
Not held (2)
"section 112 of the CGST Act"
"section 150 of the Finance (No. 2) Act, 2024"