Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178/10/2022 Under Section 54

Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178/10/2022 Under Section 54Case-LawsGSTHC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 1

Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178/10/2022 Under Section 54
Case-Laws
GST
HC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 178/10/2022-GST, notice pay recovery by employers was deemed non-taxable due to absence of service supply. The two-year limitation period for refund claims commenced from the circular's issuance date (03.08.2022), making claims filed

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