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...
Sondeep Paul Vs Union of India & Ors. (Calcutta High Court) The writ petition has been filed alleging inaction of the West Bengal State Rural Development Agency (in short ‘WBSRDA’), which is an agency under the department of Panchayat and Rural Development. The petitioner is granted liberty to incorporate the State of West Bengal through […]
G S Industries Vs. Commissioner Central Goods And Services Tax (Delhi High Court) The principal question that falls for consideration by this Court is whether the benefit of Order-in-appeal dated 03.01.2022 can be denied to the petitioner and the refund amount be withheld solely on the ground that the respondent has decided to file an […]
This Petition is pending for more than a year on a simple issue as to who is the Proper Authority to decide the Petitioner’s case / claim. According to the reply affidavit filed by the Deputy Commissioner of Customs – Respondent no.5, it is the Respondent no.4 who is the authority.
Tejus Vertrage Infra LLP Vs Union of India & Ors (Bombay High Court) Period of limitation which was extended under the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 also apply to the claim for refund. The learned Counsel for the Petitioner states that the decision […]
Petitioner approached HC against order passed by appellate authority as GST Tribunal has not been constituted till date. Revenue contended that writ petition should not be admitted in wake of alternate remedy.
Delhi High Court held that rejection of refund application on allegation of fake credit availed by the supplier is unsustainable in absence of any establishment of non-supply of goods from the said supplier.
Discover how to claim refunds for excess credit balance in the electronic credit ledger under GST. Explore situations and due dates for refund applications.
Article discuss about practical implication of claiming of refund for ITC available in Electronic Credit ledger for input and input services used in making supplies to SEZ Unit / Developer if no GST has been charged on invoice.
Gujarat High Court allows Apex Formulations Pvt Ltd’s petition challenging CGST appeal on refund denial. Remands to Appellate Authority for fresh consideration.
Megicon Impex Pvt Ltd Vs Commissioner Of Central Goods And Services Tax Delhi West & Ors. (Delhi High Court) he learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing […]
