Important Keyword: Section 150 CGST Act 2017, F. No. CBIC-20001/6/2024, Corrigendum to Circular No. 237/31/2024.
F. No. CBIC-20001/6/2024
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****
New Delhi, dated the 25th October, 2024
Corrigendum to Circular No. 237/31/2024-GST
Table of Contents
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All) Madam/Sir,
Subject: Corrigendum to Circular No. 237/31/2024 dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST-reg.
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 Central Goods & Services Tax Act, at the time of filing of an appeal, where such appeals are decided in favor of the said taxpayer.”
(Sanjay Mangal)
Principal Commissioner
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