Trade Notice No. 09 of 2018 issued by Honl. Commissioner, CGST Commissionerate, Daman
Dear all,
Your association is in receipt of a Trade Notice No. 09 of 2018 dated 07.06.2018 issued by Smt. Reshma Lakhani, Hon’ble Commissioner, Central GST Commissionerate, Daman. The scanned copy of the same is enclosed herewith for your ready reference.
Vide the Trade Notice, Hon’ble Commissioner has forwarded the clarifications issued by Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Govt of India vide its F.No. 349/54/2017-GST dated 01/06/2018.
Vide the letter, it is clarified that the limit of Rs.1000/- referred to in section 54(14) shall be calculated for each tax head and not cumulatively and the limit should not apply to claims of refund of balance in the electronic cash ledger.
For more details please go through the attachment.
Thanking you,
With regards,
For Silvassa Industries & Manufacturers Association,
Narendra Trivedi,
Secretary
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