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...
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. […]
Notification No. 15/2021 – Central Tax dt. 18.05.2021 has made certain changes in the GST Rules in the areas of (a) refunds (b) revocation of registration cancellation orders and (c) E-way bill restrictions. The said changes shall apply from 18.05.2021. Summary of the same is as follows: A. REFUND RELATED I. Calculation of the limitation […]
