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GST Refund

Latest Articles


GST Refund Process: Provisions, Procedures & Claims

Goods and Services Tax : Government of India levies and collects duties and taxes from the taxpayers. However, in specified situations, if any amount, whic...

July 1, 2024 750 Views 0 comment Print

Comprehensive Guide to GST Refund Circulars: From July 2017 to March 2024

Goods and Services Tax : Navigate the complexities of GST refunds in India with our comprehensive guide to circulars issued from July 2017 to March 2024. S...

May 27, 2024 10047 Views 0 comment Print

GST Refund Challenges for Exporters- Rule 89(4) & 89(4B): Insights from Filatex Case

Goods and Services Tax : Explore insights into navigating challenges with GST refunds for exporters in India, focusing on Rule 89(4) and Rule 89(4B). Learn...

April 22, 2024 9411 Views 0 comment Print

Interest Entitlement for Assessee till date of GST Refund Credit to Bank Account

Goods and Services Tax : Learn about a Delhi HC ruling entitling taxpayers to 6% interest on delayed GST refunds under Section 56 of the CGST Act. Case ana...

April 5, 2024 876 Views 0 comment Print

GST Refund Disputes: Insights from Samsung India Electronics Private Limited vs. State of Uttar Pradesh

Goods and Services Tax : Case of Samsung India Electronics Private Limited versus State of Uttar Pradesh presents a critical examination of disputes arisin...

April 1, 2024 1269 Views 0 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 516 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 4092 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 5124 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 18501 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 1230 Views 0 comment Print


Latest Judiciary


IGST refund rejected without giving any reasons: Bombay HC set-aside order

Goods and Services Tax : Explore the Bombay High Court judgment in Sanjeev Suresh Desai Vs Union of India. Analysis of refund application rejection and rem...

June 26, 2024 252 Views 0 comment Print

GST refunds cannot be denied solely for Manual applications instead of online

Goods and Services Tax : Himachal Pradesh High Court overturns rejection of manual GST refund applications, orders reconsideration under Rule 97A for AMN L...

June 24, 2024 321 Views 0 comment Print

HC Directs IGST Refund for Goods Exported Under Zero Rated Supplies Despite Higher Claimed Drawback

Goods and Services Tax : Dive into the Gujarat High Courts judgment on Vimla Food Products' plea for IGST refund, exploring the legalities, challenges, and...

June 19, 2024 363 Views 0 comment Print

Proper Officer has to mandatorily disclose reasons for rejection of GST Refund

Goods and Services Tax : Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedura...

May 31, 2024 447 Views 0 comment Print

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

Goods and Services Tax : Explore the Telangana High Court's judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Cr...

May 26, 2024 420 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 15, 2024 1542 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 459 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 603 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 1689 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 26748 Views 0 comment Print


GST Refund claim timely filed to wrong forum but belatedly filed to correct forum should be accepted

August 1, 2022 1512 Views 0 comment Print

Held that timely refund claim was filed by the petitioner before PIPDIC (lessor) instead of service tax department which was later on filed before service tax department but belatedly. Such refund claim should be processed by the service tax department.

Changes in refund for inverted duty structure formula applied retrospectively or prospectively

July 24, 2022 6258 Views 1 comment Print

Clarification on changes in the refund formula for the inverted duty structure: Can it be applied retrospectively? Yes, changes made in Rule 89(5) allow applying the new formula for previous tax periods.

Dispose GST refund applications within time to avoid interest

July 20, 2022 2283 Views 0 comment Print

Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the prescribed time frame in order to avoid undue interest liability on the department. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES, I.P.ESTATE VYPAR BHAWAN: NEW DELHI-110002. (POLICY BRANCH) No. F. 3(433)/GST/policy/2022/1407-13 Dated: 20.07.2022 […]

Revised formula to claim refund of ITC in case of Inverted Duty Structure

July 9, 2022 150186 Views 1 comment Print

Understand the revised formula for claiming ITC refund in case of Inverted Duty Structure under GST. Learn about recent amendments for a simplified approach.

Refund allowed of IGST paid by assessee on ocean freight charges

July 7, 2022 6063 Views 0 comment Print

Gujarat HC directed department to grant refund of IGST already paid by the assessee on the amount of ocean freight charges.

Manner of filing refund of unutilized ITC on account of export of electricity

July 6, 2022 3672 Views 0 comment Print

Problem being faced by power generating units in filing of refund of unutilised Input Tax Credit (ITC) on account of export of electricity.

Re-credit in electronic credit ledger using FORM GST PMT-03A

July 6, 2022 22632 Views 0 comment Print

GSTN has recently developed a new functionality of FORM GST PMT-03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer.

Clarification on issue of claiming refund under inverted duty structure

July 6, 2022 11421 Views 0 comment Print

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

CBIC extends compliance dates related to tax recovery & GST Refund

July 5, 2022 45765 Views 0 comment Print

CBIC extend dates of specified compliances related to recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, recovery of erroneous refund and computation of period of limitation for filing refund application in exercise of powers under section 168A of CGST Act vide Notification No. 13/2022-Central Tax | Dated: 5th […]

Issues faced in filing of refund under GST Law

June 28, 2022 8898 Views 0 comment Print

Discover common issues faced in filing refund under GST Law. Learn about limitations, interest on delayed refunds, and more.

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