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Allowed refund claim of any balance in the e-cash ledger w.e.f. October 1, 2022

The CBIC vide Notification no. 18/2022- Central Tax dated September 28, 2022 notified the following changes in this regard vide Section 113 of the Finance Act, 2022 in the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with Central Goods and Services Tax (Second Amendment) Rules, 2022 notified vide Notification No. 19/2022- Central Tax dated September 28, 2022 both w.e.f. October 01, 2022: ..

Source: a2ztaxcorp.com

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