GST Refund

Refund of IGST paid on export of services: Blunder of GSTN system

Goods and Services Tax - 1. GST law provides for the refund of IGST paid on export of services on realization of payment. The same shall be done by filing of Form-RFD-01 online on the GST portal of the claimant within the prescribed period of 2 years from the relevant date. 2. Relevant date in such case will be calculated […]...

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Intertwining of GST Refunds with Benefits under Advance Authorization

Goods and Services Tax - 1. Recently a spate of notices have been issued by the DRI to the exporters who have availed the scheme of Advance Authorization under the FTP asking the exporters to pay the IGST on the imports made on or after 23.10.2017 in cases where the refund of the accumulated input tax credits (‘ITC’) have been […]...

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IGST Refunds – Genuine Exporters-Rule of Law Missing?

Goods and Services Tax - Though GST department claims only a miniscule percentage of exporters have been selected for risky exporter verification, it appears many exporters even with a good reputation over couple of decades in exporting the goods have been also selected for this verification!!...

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Complete Procedure for claiming Refund under Inverted Duty Structure!!

Goods and Services Tax - Accumulation of Input Tax Credit happens when the tax paid on inputs is more than the output tax liability. Such accumulation will have to be carried over to the next financial year till such time as it can be utilised by the registered person for payment of output tax liability. However, the GST Law permits […]...

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Manual View Submitted or Saved Application for GST Refund

Goods and Services Tax - How can I view my submitted or saved application for refund on the GST Portal? 1. To view your submitted application, navigate to Services >Refunds >My Saved/Filed Applications option. 2. The Saved/Filed Application page is displayed. Note: You can download the ARN receipt by clicking on the ARN hyperlink to take the print out of...

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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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GST Refund Scam- Beware of Fake Messages & Phishing

Goods and Services Tax - Taxpayers Beware !!! Please do not click on any fake link which promises to give refund. These are phishing messages and are not sent by CBIC or @Infosys_GSTN. Visit http://gst.gov.in  for online filings related to GST #IndiaFightsCorona #StaySafe...

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Safeguard yourself from fake messages on GST Refunds- GSTN Alerts

Goods and Services Tax - It has been observed that some fraudulent messages are being circulated on WhatsApp, Email and SMS, claiming to process GST refund. It clearly shows that some miscreants have started to take undue advantage of Covid-19 crisis, by sending out fake messages with phishing links. One such link takes to a portal claimed to have been developed ...

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Extension for submission of LUT for 2020-21, GST TDS, Refund claim

Goods and Services Tax - Extension for submission of LUT for 2020-21 Notification No. 37/2017-Central Tax, dated 04.10.2017, requires LUT to be furnished for a financial year. However, in terms of notification No. 35/2020-Central Tax dated 03.04.2020, where the requirement under the GST Law for furnishing of any report, document, return, statement or such other r...

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Racket busted of firms falsely claiming GST refund against ITC

Goods and Services Tax - A large number of proprietorship / partnership firms registered with Gautam Buddha Nagar and other Commissionerates of Delhi NCR which were apparently connected and had claimed huge amount of refunds against accumulated Input Tax Credit (ITC) on account of inverted tax structure and Zero-rated supply of Goods were identified....

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Denial of IGST refund for export goods through Foreign Post Offices

Medical Bureau Vs Commissioner of Central Goods And Services Tax Delhi North & Ors. (Delhi High Court) - Petitioner states that the refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices in August and September 2017, while Notification dated 04th June, 2018 read with circular no. 14/2018-Customs dated 04.06.2018 has notified exports ...

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HC directs dept to issue refund of unutilized Input Tax Credit

M/s Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court) - Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court) According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) o...

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GST refund cannot be rejected without giving opportunity of being heard

Mohalla Tech Private Limited Vs Union of India (Karnataka High Court) - The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, an...

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HC set aside GST Refund cancellation order as FORM GST RFD-02 was not issued

SHCPLRJV Vs Assistant Commissioner (Andhra Pradesh High Court) - SHCPLRJV Vs ACCT (Andhra Pradesh High Court) Having regard to the fact that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No. 79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is [...

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Sanction refund of IGST paid on goods exported vide shipping bills: HC

Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court) - Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ­ applicant wants the respondent­ authorities to sanction the refund of Integrated Goods and Service Tax [herein after referred to as the ‘IGST’] paid in respect o...

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DGGI busts companies claiming fraudulent ITC & refund of Rs. 61 crore

Release ID: 1662983 - (09/10/2020) - An intelligence was developed by the officers of DGGI that few exporter companies were engaged in fraudulent availment of Input Tax Credit (ITC) on the invoices of non-existing and fictitious firms or such firms which apparently do not have any purchases themselves....

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Refund of IGST on Export | Invoice mis-match Cases | Alternative Mechanism

Public Notices No. 100/2020-JNCH - (14/08/2020) - Attention of all the exporters and CBs are invited to CBIC Circular No. 5/2018-Customs dated 23.02.2018 and Circular No. 22/2020-Customs dated 21.04.2020 regarding alternative mechanism for the process of IGST refund in invoice mismatch cases....

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Issues Faced in processing Manual GST Refund applications- RFD-01 A/B

Advisory No. 17/2020 - (14/07/2020) - The field officers have reported certain errors/issues in the RFD-01 B functionality. Since these issues were GSTN dependent ones and the same were taken up with GSTN for resolution. GSTN has recently fixed the following two errors/issues:...

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Period to pass GST refund order extended

Notification No. 56/2020-Central Tax [G.S.R. 417(E).] - (27/06/2020) - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter vide Notification No. 56/2020-Central Tax Dated 27th June, 2020. Section 54(7) of CGST Act provides that f...

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GST Refund of accumulated ITC for invoices not reflected in GSTR-2A

Circular No. 139/09/2020-GST - (10/06/2020) - CBIC clarifies that Circular No. 135/05/2020­GST dated 31st March, 2020 does not in any way impact the refund of ITC availed on the invoices / documents relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) etc.. It is hereby clarified that the treatment...

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Recent Posts in "GST Refund"

Denial of IGST refund for export goods through Foreign Post Offices

Medical Bureau Vs Commissioner of Central Goods And Services Tax Delhi North & Ors. (Delhi High Court)

Petitioner states that the refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices in August and September 2017, while Notification dated 04th June, 2018 read with circular no. 14/2018-Customs dated 04.06.2018 has notified exports by post Regulations, 2018 w.e.f. 21st Ju...

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HC directs dept to issue refund of unutilized Input Tax Credit

M/s Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court)

Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court) According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax [&he...

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GST refund cannot be rejected without giving opportunity of being heard

Mohalla Tech Private Limited Vs Union of India (Karnataka High Court)

The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, and the case remanded for re- consideratio...

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Refund of IGST paid on export of services: Blunder of GSTN system

1. GST law provides for the refund of IGST paid on export of services on realization of payment. The same shall be done by filing of Form-RFD-01 online on the GST portal of the claimant within the prescribed period of 2 years from the relevant date. 2. Relevant date in such case will be calculated […]...

Read More

HC set aside GST Refund cancellation order as FORM GST RFD-02 was not issued

SHCPLRJV Vs Assistant Commissioner (Andhra Pradesh High Court)

SHCPLRJV Vs ACCT (Andhra Pradesh High Court) Having regard to the fact that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No. 79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is […]...

Read More

Sanction refund of IGST paid on goods exported vide shipping bills: HC

Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court)

Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ­ applicant wants the respondent­ authorities to sanction the refund of Integrated Goods and Service Tax [herein after referred to as the ‘IGST’] paid in respect of the goods exported i.e. ‘Zero Ra...

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Rejection of refund without hearing the petitioner & without intimating the reason not justified

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court)

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court) Counsel for the petitioner argues that as the show cause notice was silent, the petitioner could not have been expected to give any reply and further questioning the appellate order he argues that the appellate authority was wrong in recording t...

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Intertwining of GST Refunds with Benefits under Advance Authorization

1. Recently a spate of notices have been issued by the DRI to the exporters who have availed the scheme of Advance Authorization under the FTP asking the exporters to pay the IGST on the imports made on or after 23.10.2017 in cases where the refund of the accumulated input tax credits (‘ITC’) have been […]...

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Refund for Export of Goods Can’t be Rejected Merely for export of Goods through Foreign Post Office

Medical Bureau Vs Commissioner of Central Goods And Services Tax Delhi North & Ors. (Delhi High Court)

The issue under consideration is whether the denial of the refund to the petitioner against exports of goods outside India on the sole ground that petitioner had exported goods through Foreign Post Offices is justified in law?...

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IGST Refunds – Genuine Exporters-Rule of Law Missing?

Though GST department claims only a miniscule percentage of exporters have been selected for risky exporter verification, it appears many exporters even with a good reputation over couple of decades in exporting the goods have been also selected for this verification!!...

Read More

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