2 GST Refund

GST Refund

Application for refund by unregistered persons under GST

Goods and Services Tax - To claim GST refund unregistered person shall be required to furnish the detail of invoice no., date, value, tax paid and detail of payments made to the supplier in statement-8 along with copy of Invoice, proof of  payment made to the supplier, copy of agreement/contract entered with supplier and termination proof thereof....

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Refund of GST by unregistered persons

Goods and Services Tax - The government has vide circular no. 188/20/2022 – GST dated 27.12.2022 has clarified the procedure for claiming GST refund of the unregistered persons. In this article an attempt is made to understand the said clarification in detail:- 1. Under which situations the unregistered person can claim GST refund? Ans. a. The unregistered buye...

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Assessee cannot claim supplementary refund based on fresh calculation after processing of original refund application

Goods and Services Tax - Vedanta Limited Vs Union of India (Orissa High Court) Assessee cannot claim supplementary refund based on fresh calculation after processing of original refund application The Hon’ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of [&hel...

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Payment of Tax under GST – Input Tax Credit and Refund

Goods and Services Tax - Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount ...

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GST Refund to unregistered person

Goods and Services Tax - Recently in 48th meeting of GST Council it has been proposed procedure for refund to unregistered person. CBIC has issued circular stating detailed procedure for application of refund to unregistered person....

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Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4

Goods and Services Tax - While filing Annual Return GSTR-4, if composition taxpayers have deposited excess tax, they will now be able to file for GST refund ...

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Instructions for enabling Internal Control Mechanism for Refunds in GST

Goods and Services Tax - Processing of Refund application of tax amount of more than Rs 2 Crore:- All the refund applications where the applicant has claimed more than Rs 2 Crore of total tax amount, the application shall be processed at the Ward level by the ETO-cum-Proper Officer and Tax Inspector in accordance with the provisions of the law and the instruct...

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IFSC code Changes – Update Bank details on GSTN Portal & GST Refund Application

Goods and Services Tax - Important GST Update IFSC of below 8 banks are changed due to merger. Taxpayers may update their Bank Account details through non-core Amendments and update refund application, in case failed due to validation error sent by PFMS. List of Banks – 1. Dena Bank, 2. Vijaya Bank, 3. Corporation Bank, 4. Andhra Bank, 5. Syndicate […]...

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CBIC provides facilitation for exporters having IGST refund issues

Goods and Services Tax - CBIC has extended the time limit for sanction of pending IGST refunds in such cases where records have not been transmitted to ICEGATE due to GSTR1 and GSTR3B mismatch error....

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53 Associations submits representation on issues in GST

Goods and Services Tax - 53 GST and Trade Associations, under the banner of the ‘All India Joint Representation Committee for GST’, have come together, to submit a joint representation to the Union Finance Minister, Smt.Nirmala Sitharaman, on various relaxations which are required in GST to ease the suffering of businesses as well as meet the emergent...

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No penalty for GST refund credited due to mistake of revenue authorities

Ajay Kumar Maheshwari Vs Union of India & Ors. (Calcutta High Court) - So far as the penalty is concerned on such refundable amount, petitioner is not liable to pay the same since admittedly the respondent/revenue authorities’ own case is that the amount of refund in question was paid to the petitioner due to mistake on their part and for no fault on the part of the ...

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No limitation on refund of Transitional credit under Section 142 of CGST Act

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) - NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing ...

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Refund of IGST & Duty drawback cannot be withheld for pending investigation

R. K. Copper and Alloy LLP Vs Union of India (Bombay High Court) - R. K. Copper and Alloy LLP Vs Union of India (Bombay High Court) Applications for refund of IGST and duty drawback on export of Goods. However, on the ground that some investigation is pending, the applications were not processed. The Hon’ble High Court referred to Circular dated 23/01/2020, P...

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GST Refund Claim Rejection: HC allows Vodafone to file fresh application

Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court) - Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court) The petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. The Department rejected the refund claim of the petitioner on t...

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Rejection of GST refund for non-submission of documents physically- HC directs department to pass fresh order

Lupin Ltd. Vs Union of India (Andhra Pradesh High Court) - Lupin Ltd. Vs Union of India (Andhra Pradesh High Court) The petitioner challenged ex-parte order refund cannot be rejected merely for non-submission of documents. Relies upon the rule 90(3) and proviso thereto of CGST Rules. The Petitioner challenged ex-parte order rejecting claim for refund on the...

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Manner of filing application for GST refund by unregistered persons

Circular No. 188/20/2022-GST - (27/12/2022) - CBIC Prescribes manner of filing an application for GST refund by unregistered persons vide Circular No. 188/20/2022-GST Dated 27th December, 2022. Circular No. 188/20/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenu...

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Manner of processing and sanction of withheld IGST refunds

Instruction No. 04/2022-GST - (28/11/2022) - Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017-regarding...

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Clarification on formula for grant of GST refund in cases of inverted duty structure

Circular No. 181/13/2022-GST - (10/11/2022) - Whether the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 for calculation of refund of unutilised input tax credit on account of inverted duty structure, as amended vide Notification No. 14/2022-Central Tax dated 05.07.2022, will apply only to the refund applications filed...

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Mapping of GST Refund to Un-Registered Persons (URP) in Karnataka

GST Circular No. 13/2022-23 - (30/08/2022) - In some of the cases, where tax and penalty has been paid by Un-Registered Persons (URP/ URD's) based on the order of vigilance / enforcement authorities and the same was decided in favour of the URP/URD at the appellate authority (JCCT- Appeals)...

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Dispose GST refund applications within time to avoid interest

Order No. F. 3(433)/GST/policy/2022/1407-13 - (20/07/2022) - Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the prescribed time frame in order to avoid undue interest liability on the department. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES, I.P.EST...

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Recent Posts in "GST Refund"

Application for refund by unregistered persons under GST

To claim GST refund unregistered person shall be required to furnish the detail of invoice no., date, value, tax paid and detail of payments made to the supplier in statement-8 along with copy of Invoice, proof of  payment made to the supplier, copy of agreement/contract entered with supplier and termination proof thereof....

Read More

Refund of GST by unregistered persons

The government has vide circular no. 188/20/2022 – GST dated 27.12.2022 has clarified the procedure for claiming GST refund of the unregistered persons. In this article an attempt is made to understand the said clarification in detail:- 1. Under which situations the unregistered person can claim GST refund? Ans. a. The unregistered buye...

Read More

Assessee cannot claim supplementary refund based on fresh calculation after processing of original refund application

Vedanta Limited Vs Union of India (Orissa High Court) Assessee cannot claim supplementary refund based on fresh calculation after processing of original refund application The Hon’ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of [&hel...

Read More

No penalty for GST refund credited due to mistake of revenue authorities

Ajay Kumar Maheshwari Vs Union of India & Ors. (Calcutta High Court)

So far as the penalty is concerned on such refundable amount, petitioner is not liable to pay the same since admittedly the respondent/revenue authorities’ own case is that the amount of refund in question was paid to the petitioner due to mistake on their part and for no fault on the part of the petitioner....

Read More

Payment of Tax under GST – Input Tax Credit and Refund

Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount ...

Read More

No limitation on refund of Transitional credit under Section 142 of CGST Act

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi)

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance w...

Read More

GST Refund to unregistered person

Recently in 48th meeting of GST Council it has been proposed procedure for refund to unregistered person. CBIC has issued circular stating detailed procedure for application of refund to unregistered person....

Read More

Inverted Duty Structure under GST and how to claim its Refund

An inverted tax structure simply refers to a condition where the tax rate on inputs used is higher than the tax rate on the outputs for sale. For Eg., Fabric Bags are Finished Goods being sold at 5% GST. Non-Woven Fabric which is a raw material used to make Fabric Bag is purchased at 12 […]...

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Consumers/Unregistered persons can now file GST refund claim for cancelled contracts

Government has now made changes in the applicable Rules related to refund to consumers/ unregistered persons for cancelled contracts and where the time limit for making any changes by the supplier of service has expired....

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GST refund circular for unregistered home buyers & Insurance Policy holders

Circular No 188/20/2022-GST 27/12/2022

Circular No 188/20/2022-GST to claim refund for unregistered person long term Insurance Policy holder and Home Buyers/ Building buyers...

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