Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...
Goods and Services Tax : Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, do...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : Section 54(3) permits refund of unutilised ITC for zero-rated supplies and inverted duty structures. The key takeaway is that refu...
Goods and Services Tax : GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory...
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 : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...
Goods and Services Tax : The Bombay High Court held that the 2019 amendment to Section 54(1) of the GST Act applies prospectively and does not govern refun...
Goods and Services Tax : Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund ri...
Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
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 ruling on Raj Kamal Cargo Movers vs. Assistant Commissioner clarifies the distinction between solvent security and bank guarantee in refund cases. Full judgment provided.
Explore the Madras High Court’s ruling upholding a taxpayer’s right to a refund under the Inverted Duty Structure when input tax is erroneously charged by the supplier at a higher rate. Understand the legal perspective, implications, and the significance of this precedent
Delhi High Court ruling on Grapes Digital Pvt. Ltd. vs. Principal Commissioner, allowing IGST refund for export of services and addressing interest on late payments.
Read detailed analysis of Delhi High Court judgment in Indian Oil Corporation Limited vs. Commissioner of CGST. Understand ITC refund eligibility under inverted duty structure.
Delhi High Court judgment on AB Enterprises Vs. Commissioner Of Delhi Goods And Services Tax clarifies that GST refund rejections must cite deficiencies; full text and analysis here.
Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.
Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates.
Assessee entitled to interest on GST Refund from the date of expiry of 60 days of the application filed pursuant to refund claim attaining finality: Delhi HC
Explore Lenovo vs Joint Commissioner GST case on Section 54(1) time limits for GST refund. Detailed analysis of rejection and mismatch issues.
Bombay High Court’s decision in Bhumika Highstreet Pvt. Ltd. vs Assistant Commissioner case. An in-depth analysis of GST refund rejection order, violations of natural justice, and court’s directive for a fresh show cause notice.
