Eye Share: Stringent Refund Measures – Filling Loopholes or Digging Potholes?

Mr. Hiren Vora (GST Professional) in his analytical article discusses the impact of introduction of Rule 89 (4), Rule 96B and Circular No. 135/05/2020- GST on exporter of goods. Author highlights that “it looks like while implementing the above in practical cases, tax payers could face multiple challenges, which may be pondered upon by the tax authorities”....