Prescribing manner of filing an application for refund by unregistered persons – Circular No. 188/20/2022-GST dated 27.12.2022
Circular No. 188/20/2022-GST F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 27th December, 2022 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General