Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...
Goods and Services Tax : Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, do...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : Section 54(3) permits refund of unutilised ITC for zero-rated supplies and inverted duty structures. The key takeaway is that refu...
Goods and Services Tax : GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
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-...
Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...
Goods and Services Tax : The Bombay High Court held that the 2019 amendment to Section 54(1) of the GST Act applies prospectively and does not govern refun...
Goods and Services Tax : Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund ri...
Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : GSTN resolved a technical issue for QRMP taxpayers on the GST Portal. Refund applications can now be filed, provided GSTR-3B for r...
Goods and Services Tax : Learn about recent GSTN changes for refund filing on service exports with tax, SEZ supplies with tax, and deemed export supplier r...
Goods and Services Tax : GSTN announces changes to the refund process for deemed export recipients, removing chronological filing and modifying the refund ...
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...
Learn about recent GSTN changes for refund filing on service exports with tax, SEZ supplies with tax, and deemed export supplier refunds, shifting to invoice-based claims.
GSTN announces changes to the refund process for deemed export recipients, removing chronological filing and modifying the refund amount table.
Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provisions.
Delhi High Court rules personal hearing is mandatory under Section 161 DGST Act when a rectification application adversely affects the assessee, even if the initial order was contested.
Delhi High Court rules that GST refund granted by appellate authority cannot be withheld solely based on Commissioner’s opinion; pending appeal or proceedings are necessary conditions.
Madras HC orders State GST to issue SCN to Saravana Selvarathinam before deciding on Rs 15.49 Cr refund claim. Central authority to cooperate. Due process mandated.
Chhattisgarh High Court directs state to process GST refund claim for contractor, citing prior contract and similar cases.
Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay due to a pending appeal.
Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback rates are claimed.
Calcutta High Court rules in favor of an exporter, overturning a GST refund rejection due to portal issues, citing natural justice violations.
