Eye Share: Exporters claim-verification by GST Refund-Sanctioning Officer – a redundancy in law

Jan 06,2020

On November 18, 2019, CBIC issued a Refund Master Circular i.e. Circular No. 125/44/2019-GST specifying a list of documents required to be submitted along-with refund application and clarifying the procedure for application and processing of various kinds of refunds under GST law.Mr. Saumitra Paranjape (Chartered Accountant) infers that, “ITC already availed could not be verified at the time of refund processing”. The author believes that the master ci...


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