Relevant circulars, notifications, clarifications issued by Government:
1. Notification No. 13/2017 – Central Tax dated 28.06.2017 – Prescribing rate of interest payable for delay in payment of tax / issue of refunds.
2. Notification No. 66/2017 – Central Tax dated 15.11.2017 – confirming, no payment of tax on advances in case of supply of goods.