• Notified supplies on which refund of unutilised ITC is not allowed [Section 54(3) of CGST Act]
• Conditions for furnishing LUT for export without payment of GST []Rule 96A of CGST Rules]
• Extension of time limit for filing of refund application by notified agencies [Section 54(2) of CGST Act]
• 60 days period extended u/s 54(7) during Covid Period [Section 54(7) of CGST Act]
• Notified agencies may claim refund on notified supplies [Section 55 of CGST Act]