Goods and Services Tax : The updated Annexure B utility has introduced strict validation checks, mandatory JSON uploads, and automated GST refund processin...
Goods and Services Tax : GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. Th...
Goods and Services Tax : GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. ...
Goods and Services Tax : The article argues that refunds arising from the Supreme Court’s ruling in Mohit Minerals fall squarely within the proviso to Se...
Goods and Services Tax : GSTN has replaced manual Annexure-B filing with a JSON-based automated validation utility linked directly to Form RFD-01. The new ...
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 : The High Court held that refund rejection orders must contain specific findings and proper reasoning. Since the appellate authorit...
Goods and Services Tax : The Court ruled that refund claims under inverted duty structure cannot be restricted using the earlier anomalous formula once Rul...
Goods and Services Tax : The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing procedural co...
Goods and Services Tax : The court held that the 2-year time limit under Section 54 is mandatory and binding on authorities. However, delay can be condoned...
Goods and Services Tax : The SC declined to interfere with the High Courts order granting IGST refund despite return filing error. It upheld that refund ca...
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...
CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding GST refunds. Details of arrest and ongoing investigation.
Circular No. 226/20/2024-GST outlines a procedure for refunding additional IGST paid due to upward price revisions post-export. Learn the filing process, documents required, and eligibility criteria.
Government of India levies and collects duties and taxes from the taxpayers. However, in specified situations, if any amount, which is not due to the Government is paid by any person then the Government refunds the such amount to such person, on following the due process prescribed under the GST law.
Explore the Bombay High Court judgment in Sanjeev Suresh Desai Vs Union of India. Analysis of refund application rejection and remand for denovo consideration.
Himachal Pradesh High Court overturns rejection of manual GST refund applications, orders reconsideration under Rule 97A for AMN Life Pvt Ltd.
Dive into the Gujarat High Courts judgment on Vimla Food Products’ plea for IGST refund, exploring the legalities, challenges, and outcomes of the case.
Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedural fairness. Analysis & implications.
Navigate the complexities of GST refunds in India with our comprehensive guide to circulars issued from July 2017 to March 2024. Stay updated on procedural guidelines and regulatory changes.
Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.
Discover the Bombay High Court’s ruling in the case of Netcore Solutions Pvt. Ltd. vs. Union of India & Ors., where the rejection order of a refund claim was set aside due to procedural irregularities.
