GST Circular 172/2022 | Clarification on various issue pertaining to GST

GST Circular No 172/2022

Clarification on certain issues with respect to following is provided

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.

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