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...
HC remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure (IDS) is allowed where the goods have been supplied under concessional rate notification.
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.
