All views stated are my personal views, they are not binding on ICAI/Study Circle. My personal views may be correct/incorrect as they are expressed based on my understanding of the subject. All members/listeners are requested to go through tax law provisions on their own and advise their clients accordingly as each situation is peculiar in itself. All Illustrations provided are imaginary and any resemblance to any situation/s is purely co-incidental and without any intention to disclose private and confidential information.
Read & Download the Full Refund of GST Unregistered Persons Cir. No 188/20/2022-GST dated 27.12.2022 pdf:
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