Sponsored
    Follow Us:

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 17286 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


CGST/MGST authorities cannot retain GST on export transactions: Bombay HC

July 19, 2023 651 Views 0 comment Print

The Bombay High Court rules that CGST and SGST paid on export transactions cannot be retained by State Authorities. Get the details and analysis of this critical ruling here.

Analysis of 9 GST Circulars issued by CBIC on 17th July 2023

July 18, 2023 27510 Views 0 comment Print

Stay updated on GST regulations! Analysis of 9 GST Circulars issued by CBIC on 17th July 2023. Key insights on interest charging, ITC, TCS liability, warranty replacement, and more.

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

July 17, 2023 31407 Views 0 comment Print

Read Circular No. 197/09/2023-GST from CBIC providing clarification on various issues related to GST refunds. Understand the clarifications on refund of accumulated input tax credit, requirements of undertaking in FORM RFD 01, calculation of adjusted total turnover, and admissibility of refunds for exporters complying with sub-rule (1) of rule 96A

No Fresh GST Refund Application Required After Successful Appeal

July 17, 2023 2319 Views 0 comment Print

Read about the recent judgment by the Delhi High Court in the case of Advance Systems vs. Commissioner of Central Excise and CGST, where the court ruled that once an appeal has been successful before the appellate authority, no fresh refund applications are required.

GST Refund on Export based on FOB value: A Partial Settlement!

July 17, 2023 49959 Views 3 comments Print

There are discrepancies between the Invoice Value and value in the shipping bill/bill of export and hence required clarity on which one should be adopted as export value for the purpose of refund.

IGST Refund can’t be Withheld on Mere Duty Drawback availment Suspicion

July 16, 2023 891 Views 0 comment Print

Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.

Appellate Authority Bound by Show Cause Notice Allegations: Calcutta High Court

July 11, 2023 1638 Views 0 comment Print

In an important judgement, the Hon’ble Calcutta High Court has asserted that the Appellate Authority cannot overstep the allegations made in the Show Cause Notice (SCN).

Refund of Unutilized Input Tax Credit for SEZ Supply | Procedure & Rules

July 5, 2023 3828 Views 0 comment Print

Learn how to claim a refund of unutilized Input Tax Credit (ITC) for supplies made to SEZ units or SEZ developers. Understand the conditions, procedure, and supporting documents required for the refund application. Get insights into the formula for calculating the refund amount and precautions to be taken.

Bombay High Court allows Refund of IGST with Interest | Sunlight Cable Industries Case

July 5, 2023 2352 Views 0 comment Print

Read about the Bombay High Court’s ruling in the case of Sunlight Cable Industries vs. The Commissioner of Customs NS II And 2 Ors., directing the refund of IGST along with interest at 7%. Analysis of the court’s decision and its implications.

Exclude Period from 01.03.2020 to 28.02.2022 for Calculating GST Refund Limitation Period: HC

July 5, 2023 7731 Views 0 comment Print

The Delhi High Court has granted a favorable judgment for GST refunds by excluding the period from March 1, 2020, to February 28, 2022, in the calculation of the limitation period.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31