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B. P. Mundra & Co. 91-141-2225110, 2224085, 2225116, 2222541, Chartered Accountants Mobile:9314501680, 9314501791 822-A, Mundra House, Email:[email protected] Shivaji Nagar, Civil Lines, website:www.bpmundraca.com Jaipur- 302006.
समझदारी एवं मानवता से काम करें आपके मन के काम अपने आप पूरे हो जाएंगे
In 48th GST Council it was recommended that amendment in the Central Goods and Services Tax Rules, 2017, along with issuance of a circular, to prescribe the procedure for filing application of refund by the unregistered buyers in the case of claim of refund of tax borne by the unregistered buyers in cases where the contract/agreement for supply of services, like construction of flat/house and long-term insurance policy, is canceled and the time period of issuance of credit note by the concerned supplier is over.
The GST Council has also made many other recommendations relating to changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST.
To read complete recommendation kindly click the link