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...
Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India) Supreme Court has upheld decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid in respect to goods exported made via shipping bills as same was only […]
In fact, there is a column available for reasons on the basis of which the claim has been either accepted or rejected. However, this column in the impugned order is conspicuously blank and no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside.
Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the […]
Here in this article, we will talk about issuance of Deficiency memo issued by the department after preliminary verification of the refund claim filed ; remedy available with the applicant after the issuance of memo etc. Relevant Legal Provision: “Rule 90(3)-Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant […]
Issue: Whether Refund of unutilized ITC pertaining to input services is allowed under “Inverted duty structure” under section 54 of CGST Act, 2017? Law: Section 54(3) of CGST Act, 2017 that provides for the refund of unutilized ITC under GST has been reproduced below: ‘54(3) Subject to the provisions of sub-section (10), a registered person may […]
Hello everyone. Today we would like to throw some light on GST refund in case of Inverted Tax Structure. In case you have some queries with respect to the same do mail us to enable us to provide you with clarification on the same. Introduction: Where the credit has accumulated on account of rate of […]
Amendments, related to GST refund, made into CGST Rule 2017 by Central Government on the recommendation via Notification No. 15/2021 Dated 18th May, 2021 with the help of FAQ’s. These amendments shall come into the force w.e.f 18th May 2021. 1. As per Section 54(1) of CGST Act, 2017 read with Rule 90(3) of CGST […]
The Central Board of Indirect Taxes & Customs (CBIC) has introduced few amendments vide Notification No. 15/2021 – Central Tax dated 18.05.2021 in the CGST Rules relating to refunds which have been discussed below: ♦ Exclusion of the period between the date of filing of refund application to the date of issuance of deficiency memo […]
Changes in GST Refund Rules: Recently CBIC has issued Notification No. 15/2021–Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in GST refund procedure (e.g. withdrawal of refund application, adjustment of refund amount against pending demand, extension of time period for computation of period of limitation, etc.). Same […]
Syschem India Limited Vs Union of India & Ors (Delhi High Court) 1. Hon’ble Delhi High Court issued notice in a writ petition seeking direction to revenue for processing of IGST refund on account of export of goods alongside seeking direction to revenue for payment of due interest from the date of shipping bill. 2. […]
