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...
Delhi High Court grants refund for Input Tax Credit (ITC) rejected under GST. Explore the case of Star Publishers Distributors Vs Assistant Commissioner of CGST and its implications.
Understand Section 54(1) & Explanation (2) for GST refund applications with this detailed tutorial. Find out how to file a refund application & definition of the ‘relevant date.’
Explore complexities of deemed exports under EOU in GST regime. Learn refund procedures, recent clarifications, and potential challenges for EOUs
In the Nahar Industrial Enterprises Ltd. vs. Union of India case, Rajasthan High Court ensures GST refund isn’t denied solely due to multiple inputs and outputs.
Delhi High Court held that refund of Integrated Goods and Services Tax (IGST) in respect of telecommunication services rendered to inbound subscribers of Foreign Telecom Operators (FTOs) granted.
CBIC notifies supplies and class of registered person eligible for refund under IGST Route vide Notification No. 05/2023 – Integrated Tax Dated : 26th October, 2023.
Bombay High Court remands 11 refund appeals, instructs petitioner to provide details. A clerical error led to the initial rejection.
In the Mahalaxmi Exports vs. Commissioner of Delhi GST case, Delhi High Court directs the processing of Input Tax Credit (ITC) refund within the stipulated time.
GST Council’s latest recommendations on Special INR Vostro account remittances provide exporters with clarity, simplifying GST refunds and unlocking working capital.
Learn about the discontinuation of IGST RCM on ocean freight for imports, its legal implications, refund possibilities, and time limits. Stay informed to claim your refunds!
