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...
Rajasthan High Court rules that discrepancies in refund applications do not justify denying interest under Section 56 of the Central Goods and Services Tax Act, 2017.
Explore the Delhi High Court’s directive to reconsider ITC refund application in light of CBIC circular, impacting Bharti Enterprises’ case. Full analysis inside.
Allahabad High Court remands matter of GST refund cancellation, citing denial of opportunity for hearing; details of the case and court’s ruling explained.
Allahabad High Court orders refund of tax and penalty to Globe Panel Industries India Pvt Ltd, highlighting the lack of intent to evade tax due to an expired GST E-Way Bill.
Explore the Openwave India vs Union of India case at Bombay High Court. No notice on refund request for unutilised IGST credit; court orders fresh adjudication, citing violation of natural justice.
Explore the Calcutta High Court judgment in Sunil Kumar Poddar vs. Additional Commissioner, addressing the rejection of GST refund due to missing shipping details in GSTR-1
Madras High Court’s landmark decision on Tulip Nilgiris Exports vs. Additional Commissioner allows IGST refund, permits clubbing of unutilized GST ITC claims beyond calendar months.
Kerala High Court orders interest on delayed GST refund to Flooratex Rubber, rejecting CGST and IGST portions. Legal analysis and implications discussed.
Madras High Court rules in favor of VSM Weavess India Private Limited, stating unutilized ITC refund cannot be denied over debit entry delays. Details and implications.
Delhi High Court directs swift adjudication of GST refund for Truth Fashion, addressing non-receipt of deficiency memo. Full text of the judgment/order provided.
