The CBIC vide Circular No. 138/08/2020 – GST dated May 06, 2020 which has clarified the challenges which were faced by the registered person in implementing the GST Law.

The Circular can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_138_8_2020.pdf;jsessionid=EBD7E8E142C6EDC57E822C0601A5BC5E