For Deemed export supplies where recipient is availing the credit . In other cases the supplier has to file refund claim.
The cess column is inserted in certain statements in refund claim
1.Supply of goods by a registered person against Advance Authorisation
2.Supply of capital goods by a registered person against Export Promotion Capital
3.Supply of goods by a registered person to Export Oriented Unit
4.Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance
A declaration that Refund is claimed as per GSTR2 and it is not more than the credit availed
Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
1.Empowering the jurisdiction officer to accept/reject application of Sales Tax Practitioner.
2.The Applicant is given option to choose either center or state officer
Clarification on supply of Goods sent on approval basis. An invoice can be issued to the receiver either within the same state or in the other state with the applicable rate of tax