UPGST Dept. clarified the issues w.r.t. the availment of ITC, e-invoice and refund

The Uttar Pradesh GST Department vide Circular No. 2223004 dated April 20, 2022 has issued clarification on various issues w.r.t. the availment of Input Tax Credit (“ITC”), e-invoice and refund under GST provisions.

Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as “UPSGST Act”), hereby clarifies each of these issues as under:

The Circular can be accessed at - https://comtax.up.nic.in/GSThome/en/circular/2022-23/CIRCULARNO222300420042022.pdf