Understand Circular 226/20/2024-GST, refund of additional IGST paid after export due to upward price revision, eligibility, procedure, and timelines.

Understand Circular 227/21/2024-GST, electronic refund filing by CSD, FORM GST RFD-10A, eligibility, timelines, and processing rules.

Understand Circular 222/16/2024-GST on GST time of supply for spectrum allocation services, deferred payments, RCM, and telecom operators.

Understand Circular 221/15/2024-GST on GST time of supply under Hybrid Annuity Model (HAM) projects and taxation of annuity payments.