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GST Refund

Latest Articles


How to Claim GST Refund for Excess Balance in Cash Ledger?

Goods and Services Tax : Learn about claiming refunds for excess amounts in your GST Electronic Cash Ledger. Understand the process, requirements, and step...

February 28, 2025 1779 Views 0 comment Print

Valuation Pitfalls in Tax Refunds for Exports with IGST Payment: FOB or CIF saga

Goods and Services Tax : Exporters face IGST refund restrictions due to FOB vs CIF valuation differences. Learn how GST law affects tax refunds on export t...

February 25, 2025 612 Views 0 comment Print

SCN & Order Lacking Details to Contest Erroneous GST Refund Claim is Void: Madras HC

Goods and Services Tax :  Madras High Court quashes SCN and refund order for lacking required particulars to contest the claim of erroneous refund under t...

January 13, 2025 243 Views 0 comment Print

Determination of admissible Refund to exporter Under CGST Rule 89(4)  

Goods and Services Tax : Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications ...

January 2, 2025 5802 Views 0 comment Print

CGST Rule 96(10) – Controversial from Its Inception

Goods and Services Tax : Rule 96(10) caused confusion for exporters due to restrictions on IGST refunds. Its deletion in 2024 offers relief, but unresolved...

November 22, 2024 17283 Views 1 comment Print


Latest News


CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 771 Views 1 comment Print

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 refu...

August 10, 2022 4221 Views 0 comment Print

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 cl...

February 15, 2022 5331 Views 0 comment Print

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-...

March 17, 2021 18789 Views 4 comments Print

CBIC provides facilitation for exporters having IGST refund issues

Custom Duty : CBIC has extended the time limit for sanction of pending IGST refunds in such cases where records have not been transmitted to ICE...

February 22, 2021 1281 Views 0 comment Print


Latest Judiciary


Portal Issues & Natural Justice Violations: Calcutta HC quashed GST Refund Rejection order

Goods and Services Tax : Calcutta High Court rules in favor of an exporter, overturning a GST refund rejection due to portal issues, citing natural justice...

March 4, 2025 660 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 144 Views 0 comment Print

GST Refund eligible on export proceeds in INR through convertible Vostro accounts

Goods and Services Tax : M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) D...

February 9, 2025 597 Views 0 comment Print

Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

Goods and Services Tax : Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest i...

January 2, 2025 5034 Views 0 comment Print

Allahabad HC directs payment of interest on delayed GST refund

Goods and Services Tax : Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolvi...

December 18, 2024 495 Views 0 comment Print


Latest Notifications


Refund of Additional IGST Paid on Upward Goods Price Revision

Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...

July 14, 2024 2364 Views 1 comment Print

Mechanism for Refund of Additional IGST Paid on Price Revision Post-Exports

Goods and Services Tax : Circular No. 226/20/2024-GST outlines a procedure for refunding additional IGST paid due to upward price revisions post-export. Le...

July 11, 2024 1401 Views 0 comment Print

IGST refund on export of certain tobacco products

Custom Duty : Learn about the IGST refund process for certain tobacco product exports, recent updates, and how to address issues. Get insights f...

March 13, 2024 1329 Views 0 comment Print

CBIC Notification: Eligible Registered Persons for IGST Route Refunds

Goods and Services Tax : CBIC notifies supplies and class of registered person eligible for refund under IGST Route vide Notification No. 05/2023 – Inte...

October 26, 2023 2154 Views 0 comment Print

Clarification on GST Refund Issues: CBIC Circular 197/09/2023-GST

Goods and Services Tax : Read Circular No. 197/09/2023-GST from CBIC providing clarification on various issues related to GST refunds. Understand the clari...

July 17, 2023 31407 Views 0 comment Print


Period from March 1, 2020, to February 28, 2022, Excluded for GST Refund Application

October 21, 2023 1251 Views 0 comment Print

In the Mahalaxmi Exports vs. Commissioner of Delhi GST case, Delhi High Court directs the processing of Input Tax Credit (ITC) refund within the stipulated time.

GST Council clarifies on Special INR Vostro Account Remittances

October 21, 2023 2895 Views 0 comment Print

GST Council’s latest recommendations on Special INR Vostro account remittances provide exporters with clarity, simplifying GST refunds and unlocking working capital.

IGST RCM on Import Ocean Freight Discontinued – Not to miss ‘REFUNDS’!

October 4, 2023 15660 Views 1 comment Print

Learn about the discontinuation of IGST RCM on ocean freight for imports, its legal implications, refund possibilities, and time limits. Stay informed to claim your refunds!

Refunds under GST: Analysis of relevant provisions & important judgments

September 14, 2023 3639 Views 0 comment Print

Explore GST refund provisions, fraudulent refund schemes, and legal battles. An in-depth analysis of relevant cases and the refund process.

Entire GST Refund Can’t Be Denied Due to One Supplier’s Irregularity

September 1, 2023 753 Views 0 comment Print

Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.

Refund Claims: Correcting IGST/CGST/SGST Classification Mistakes

August 31, 2023 3531 Views 0 comment Print

Learn how to correct IGST/CGST/SGST classification mistakes under the GST law. Explore Section 77 of the CGST Act, understand the refund process, and discover the recent rule amendments. File your refund application before the two-year deadline for reclaiming taxes paid under the correct head. Don’t miss this opportunity to rectify classification errors and claim refunds.

Limitation Grounds Inapplicable for Timely & Properly Filed GST Refund Applications

August 29, 2023 2205 Views 0 comment Print

Delhi High Court rules that GST refund cannot be denied if applications are filed timely and as prescribed, even if there are deficiencies. Read the analysis.

Rejection of GST refund without assigning any reason: HC quashed order

August 18, 2023 1347 Views 0 comment Print

Gujarat High Court quashes order rejecting GST refund without reasons in Vodafone Mobile Services Limited vs Union of India case. Learn about the court’s decision and its implications.

Refund of Balance in Electronic Cash Ledger- Some Queries & Suggestions

August 17, 2023 35823 Views 3 comments Print

Explore the statutory provisions, instructions, and challenges surrounding the refund of excess balance in the electronic cash ledger under GST Law in India.

Assessee entitled to Interest on Delayed GST Refund: Gujarat High Court

August 12, 2023 1566 Views 0 comment Print

An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.

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