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...
Petitioner never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but draw back claimed was same as custom component
Duty drawback & IGST/unutilized ITC refund of exporters are withheld by department without assigning reasons & tagging as Risky Exporter
In some of the cases, where tax and penalty has been paid by Un-Registered Persons (URP/ URD’s) based on the order of vigilance / enforcement authorities and the same was decided in favour of the URP/URD at the appellate authority (JCCT- Appeals)
Appellant entitled to get cash refund against CENVAT Credit available to its credit during pre GST regime under Section 142(3) of CGST Act
Section 56 of the CGST Act, 2017 is very clear w.r.t to the refund application and the same mention about the interest on the delayed refunds.
While filing Annual Return GSTR-4, if composition taxpayers have deposited excess tax, they will now be able to file for GST refund
Application for payment of interest for delayed period was denied on the ground that due to Covid-19 processing of GST refund was delayed.
Get the latest update on GST refund time limits. Find out about the extension from 1st March 2020 to 28th February 2022 and the implications for filing refund applications.
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.
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.
