Goods and Services Tax : Learn about claiming refunds for excess amounts in your GST Electronic Cash Ledger. Understand the process, requirements, and step...
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...
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...
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 ...
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...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
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...
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...
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-...
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...
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...
Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
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...
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...
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...
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...
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...
Custom Duty : Learn about the IGST refund process for certain tobacco product exports, recent updates, and how to address issues. Get insights f...
Goods and Services Tax : CBIC notifies supplies and class of registered person eligible for refund under IGST Route vide Notification No. 05/2023 – Inte...
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...
Delhi HC in v Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST restored refund application rejected by Adjudicating Authority and held that assessee would not be left unheard.
HC held that refund application cannot be rejected without giving a proper reason and stated that Revenue department may issue a fresh notice, clearly setting out reasons for proposing to reject refund claim and assessee file a response in Form RFD-09, within prescribed period.
Delhi High Court overturns GST refund claim rejection in a landmark case, highlighting the necessity for reasons in Form GST-RFD-08. Read the full case analysis here.
Bombay HC sets aside tax refund rejection of Wallem Shipmanagement. Court cites COVID-19 disruptions and upholds principles of natural justice
Gujarat HC allows a second GST refund application for the same period in the case of Shree Renuka Sugars Ltd. Learn about the ruling’s implications, including situations for reapplication and key insights from the case. Understand the importance of meeting all conditions for a successful refund application. Stay informed with the latest updates.
Gauhati High Court held that Petitioner would be entitled to reimbursement of GST on differential amount of price variation of steel and GST paid by the Petitioner from the electronic credit ledger has to be taken into consideration while computing the Price Variation Clause (PVC) Claims of the Petitioner.
In a recent judgment, the Calcutta High Court scrutinizes the rejection of a statutory refund application without proper grounds. The court highlights the obligation of timely refund and interest payment and criticizes the conduct of the State Tax Authority. Read the full analysis here.
In the case of Renuka Sugars Ltd vs State of Gujarat, Gujarat High Court examines validity of lodging a supplementary refund claim under ‘any other’ category for a balance refund amount due to an arithmetical error.
Unlock the intricacies of CBICs latest circular 197/09/2023-GST on GST refunds. Get quick answers to key questions and gain clarity on ITC, zero-rated supplies, and adjusted total turnover calculation.
Explore the admissibility of refunds despite delays under Rule 96A in GST. Understand the intricacies, past clarifications, time limitations, and action points for exporters.
