Goods and Services Tax : Government of India levies and collects duties and taxes from the taxpayers. However, in specified situations, if any amount, whic...
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...
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...
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...
Goods and Services Tax : Case of Samsung India Electronics Private Limited versus State of Uttar Pradesh presents a critical examination of disputes arisin...
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 : Explore the Bombay High Court judgment in Sanjeev Suresh Desai Vs Union of India. Analysis of refund application rejection and rem...
Goods and Services Tax : Himachal Pradesh High Court overturns rejection of manual GST refund applications, orders reconsideration under Rule 97A for AMN L...
Goods and Services Tax : Dive into the Gujarat High Courts judgment on Vimla Food Products' plea for IGST refund, exploring the legalities, challenges, and...
Goods and Services Tax : Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedura...
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...
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...
Hon’ble High court in the instant case held that there is no merit in the impugned order passed by the authorities denying the benefit of refund of unutilized input tax credit of zero rated supplies effected by the petitioner. Hence, the petition has been allowed together with consequential relief and above observations.
ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court) The purpose of granting refund on zero rated supply is to ensure that the exports are competitive in the international market and such transactions are not burdened with taxes. The export by the petitioner from its SEZ unit in […]
GST Refund is only available if it is the case of zero rated supply or in case rate of tax on input is higher than the rate of output supply. The term used in the second case is Input and not Input services. This means, that by this section no refund of input services can be made when rate of of tax on input services is higher than the rate of tax on output supply of goods or services or both.
Refund under section 77 of the UPSGST Act / section: 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of Credit note under section 34 of the UPSGST Act in respect of the said transaction’
Rainbow Stones Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Under Section 142(3) of CGST Act, 2017, it is provided that, every claim for refund filed by any person before, on or after the appointed day (i.e. 01.07.2017), for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid […]
Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.
Shivaco Associates & Anr. Vs Joint Commissioner of State Tax, (Calcutta High Court) The petitioners claim refund in accordance with Section 54(3) of the CGST Act, 2017 on the ground that credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Admittedly, the rate of […]
Richie Rich Exim Solutions Vs Commissioner of CGST Delhi South (Delhi High Court) In this case GST refund was rejected without giving a personal hearing as per proviso to rule 92(3) of CGST Rules, 2017 and in view of the same Delhi High Court set aside the order. A perusal of the audit history does […]
Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court) The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-section […]
Gamma Gaana Limited Vs Union of India (Allahabad High Court) GST Refund Application cannot be rejected on mere ground of delay in the light of Supreme Court Order – High Court of Allahabad The Hon’ble High Court of Allahabad has declared in Gamma Gaana Limited Vs. Union of India & 3 others in Writ Tax […]
