The Commercial Tax Department, Tamil Nadu on September 02, 2022, issued a circular regarding clarification on various issues pertaining to GST with reference to the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, Circular No. 172/04/2022-GST, dated July 06, 2022, on the recommendations of the GST Council.
The following issues have been stated:
• refund claimed by the recipients of supplies regarded as deemed export;
• interpretation of section 17(5) of the TNGST Act, 2017;
• perquisites provided by an employer to the employees as per contractual agreement; and
• utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.
In the table, Serial No, Issues, and Clarification have been given.
Disclaimer – Kindly find the table in the provided Link/Document.
[Circular No. 9/2022 – TNGST]
