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.