GST Refund

Whether Refund of Excess Payment of GST is Admissible where GST Collected & Paid at Higher Rate

Goods and Services Tax - CGST and IGST acts provides that every registered person is liable to pay tax on all intra state and inter state supplies of good and services and he shall accordingly collect and pay tax on such supplies as per provisions of act and rules, at notified rates. Sometimes, due to confusion, ambiguity regarding correct rate of tax applicable ...

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GST Refund under inverted rate structure- decision inverted!

Goods and Services Tax - The latest judgement of Hon High Court of Madras in the case of Tvl. Transtonnelstroy Afcons Joint venture on refund of input tax credit on account of inverted rate structure is contradictory to the judgement of Hon Gujarat High Court in the case of VKC Footsteps on the same issue. Now this matter is to […]...

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De-linking of Credit/Debit Notes from Invoice (GSTR 1 /GSTR 6 or Filing refund)

Goods and Services Tax - Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund Recently GSTN has enabled the facility to delink reporting of debit note or credit note corresponding with their original invoice. Earlier, to report debit or credit note in GSTR 1/ GSTR 6, tax payers had to link […]...

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Complete List of GST Refund Circulars till 10th Sept’20

Goods and Services Tax - Complete list of GST Refund related Circular/Notification at one place from 01st July’2017 to till date i.e. 10th September’2020 Easy to Understand Easy to Learn Easy to Apply GST -REFUND (CIRCULAR) KI POTLY Sr No. CIRCULAR DATE SUBJECT 1 Circular No. 2/2/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking ...

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Interest on late Payment of GST on Net Liability w.e.f. 01.07.2017

Goods and Services Tax - GST Act was first introduced in India w.e.f. 01st July, 2017 for the purpose of uniform indirect tax mechanism all over India. Main purpose of Goods and Service Tax, 2017 is “One Nation One Tax”. From the very first day there is controversy that “whether interest on delayed payments of GST need to pay on […]...

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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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Case registered for fraudulently claiming IGST refunds

Goods and Services Tax - DGGI (Hqrs.) booked a case on 06.03.2020 against M/s Aastha Apparels Pvt Ltd & others. Aforesaid companies have fraudulently claimed IGST refunds on export of goods to the tune of more than Rs. 61 Crores....

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Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) - CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescrib...

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GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court) - A refund application under Section 54 of the CGST Act read with Rule 89 and Rule 90(3) of the CGST Rules is automatically treated as rejected and the second refund application is treated as a fresh application and the interest amount is calculated only from the date of the second refund application ...

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GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court) - Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner o...

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Deficiency in GST refund application cannot be raised at belated stage

Jain International Vs Commissioner of Delhi Goods (Delhi High Court) - Jain International Vs Commissioner of Delhi Goods (Delhi High Court) Admittedly, till date the petitioner‟s refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within ...

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Delhi HC grant Refund along with Interest in case of Zero Rated Supply after 15 days

Jian International Vs Commissioner of Delhi Goods And Services Tax (Delhi High Court) - The issue under consideration is whether the non issuance of refund after 7 days from the date of acknowledgment in case of zero rated supply u/s 90 is justified in law?...

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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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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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Period to pass order on GST refund application extended

Notification No. 46/2020–Central Tax/G.S.R. 361(E) - (09/06/2020) - Section 54(7) of CGST Act provides that final order in GST refund cases shall be issued within sixty days from the date of receipt of application complete in all respects  but considering Pandemic CCovid-19 CBIC notified that  If GST refund order date falls between 20th March to 29th June 2020 in ...

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Challenges in implementation of GST provisions – CBIC clarifies

Circular No. 137/07/2020-GST - (13/04/2020) - CBIC vide Circular No. 137/07/2020-GST has clarified on GST refund if GST has been paid but subsequently Service contract cancelled or goods supplied been returned, Date of TCS Payment, Submission Date of LUT for Financial Year 2020-21, Application for such refund of GST for which two years were exp...

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GST Refund’s Popular Posts

Recent Posts in "GST Refund"

Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court)

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]...

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GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

A refund application under Section 54 of the CGST Act read with Rule 89 and Rule 90(3) of the CGST Rules is automatically treated as rejected and the second refund application is treated as a fresh application and the interest amount is calculated only from the date of the second refund application or subsequent applications which are fil...

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Whether Refund of Excess Payment of GST is Admissible where GST Collected & Paid at Higher Rate

CGST and IGST acts provides that every registered person is liable to pay tax on all intra state and inter state supplies of good and services and he shall accordingly collect and pay tax on such supplies as per provisions of act and rules, at notified rates. Sometimes, due to confusion, ambiguity regarding correct rate of tax applicable ...

Read More

GST Refund under inverted rate structure- decision inverted!

The latest judgement of Hon High Court of Madras in the case of Tvl. Transtonnelstroy Afcons Joint venture on refund of input tax credit on account of inverted rate structure is contradictory to the judgement of Hon Gujarat High Court in the case of VKC Footsteps on the same issue. Now this matter is to […]...

Read More

De-linking of Credit/Debit Notes from Invoice (GSTR 1 /GSTR 6 or Filing refund)

Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund Recently GSTN has enabled the facility to delink reporting of debit note or credit note corresponding with their original invoice. Earlier, to report debit or credit note in GSTR 1/ GSTR 6, tax payers had to link […]...

Read More

Complete List of GST Refund Circulars till 10th Sept’20

Complete list of GST Refund related Circular/Notification at one place from 01st July’2017 to till date i.e. 10th September’2020 Easy to Understand Easy to Learn Easy to Apply GST -REFUND (CIRCULAR) KI POTLY Sr No. CIRCULAR DATE SUBJECT 1 Circular No. 2/2/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking ...

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GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court)

Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and aft...

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Interest on late Payment of GST on Net Liability w.e.f. 01.07.2017

GST Act was first introduced in India w.e.f. 01st July, 2017 for the purpose of uniform indirect tax mechanism all over India. Main purpose of Goods and Service Tax, 2017 is “One Nation One Tax”. From the very first day there is controversy that “whether interest on delayed payments of GST need to pay on […]...

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Refund of IGST – circulars can not prevail over statute

1. It is ruled by Hon’ble HIGH COURT OF MADRAS in case of Precot Meridian Ltd that the department cannot refuse the refund of IGST for goods exported from India by relying on a circular which are issued only to clarify statutory provision and it cannot alter or prevail over statutory provision. 2. Statutory Provisions: […]...

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31st August, 2020 – Last date to file GST refund on account of Inverted Duty Structure for FY 2017-18?

This article is penned down to analyse the legal issue that arises in respect of Refund of unutilised Input Tax Credit (ITC) on account of Inverted Duty Structure under GST regime after an amendment in clause pertaining to time period prescribed for filling refund application w.e.f. 01-02-2019. Before going further, let us understand all ...

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