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 : Delhi High Court rules personal hearing is mandatory under Section 161 DGST Act when a rectification application adversely affects...
Goods and Services Tax : Delhi High Court rules that GST refund granted by appellate authority cannot be withheld solely based on Commissioner's opinion; p...
Goods and Services Tax : Madras HC orders State GST to issue SCN to Saravana Selvarathinam before deciding on Rs 15.49 Cr refund claim. Central authority t...
Goods and Services Tax : Chhattisgarh High Court directs state to process GST refund claim for contractor, citing prior contract and similar cases....
Goods and Services Tax : Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay du...
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...
M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) Delhi High Court, in the case of M/s. Elite International through Proprietor Shri Rohan Arora vs. Commissioner of CGST Delhi North & Ors., overturned the rejection of a GST refund application worth ₹16,10,541. The petition […]
Madras High Court quashes SCN and refund order for lacking required particulars to contest the claim of erroneous refund under the inverted duty structure.
Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications and court rulings.
Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest is not eligible.
Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolving inter-authority disputes.
The Allahabad High Court directed Bushrah Export House to approach the appellate authority for an Input Tax Credit refund claim of ₹98,62,180 under GST laws.
Gujarat High Court allows GST refund on ocean freight paid under RCM after the relevant notification was struck down, rejecting time-barred claims.
Chhattisgarh High Court dismisses GST refund claim by Kunal BSBK JV, highlighting issues with contract terms and unchallenged earlier orders.
Rule 96(10) caused confusion for exporters due to restrictions on IGST refunds. Its deletion in 2024 offers relief, but unresolved cases remain.
Omission of Rule 96(10) under Notification 20/2024-Central Tax offers relief to exporters claiming IGST refunds, easing refund procedures for smoother export operations.
