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...
Union of India & Anr. Vs. The Quarry Owners Association & Ors. (Supreme Court of India) SC held on the issue of ‘ Validity of Refund of Inverted Duty on Input Services’ held that Since a large number of petitions are pending in the various High Courts on the same issue, it is appropriate that […]
TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Thus, the only other question left for consideration is: as to whether the petitioners should be paid any interest for delayed remittance of refund on account of IGST? Mr. Samar Bansal, who appears on behalf of the petitioners, in support […]
Clarification in respect of refund claim by recipient of Deemed Export Supply, Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a) and manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of KGST Rules, 2017.
Every company export of their goods & services under bond/LUT without payment of IGST and GST Credit for the purchase of Inputs, Capital goods & Input Services are remains unutilised due to the majority of goods are Exported. Credit available at the time of procuring of goods and services are unutilized and remains idle in […]
Certain errors were made while furnishing the details outward supplies in the Form GSTR-1 on account of which there was a mismatch between the GST portal data and data on the ICEGATE customs portal and hence, the refund of the IGST was not granted for the month of July, 2017.
Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court) Admittedly, the claim for refund was initially sought to be rejected by respondent No.1 on the ground that it was barred by limitation. Section 54 of the Act provides a period of two years for making an application for refund from […]
Important GST Update IFSC of below 8 banks are changed due to merger. Taxpayers may update their Bank Account details through non-core Amendments and update refund application, in case failed due to validation error sent by PFMS. List of Banks – 1. Dena Bank, 2. Vijaya Bank, 3. Corporation Bank, 4. Andhra Bank, 5. Syndicate […]
Refund is very important term under the GST for the person who is eligible to claim the refund and for the GST Authority who issues the refund order. Both persons i.e. who claim the refund and who issues refund should have fully conversant with the provisions and law in regard of Refund under the GST. […]
CBIC issues Clarification in respect of refund claim by recipient of Deemed Export Supply, Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a) and The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017 vide Circular No. […]
Now Rule 96(10) of the CGST Rules, 2017 contains the provisions which restrict an exporter from claiming the refund of the IGST paid on exports if the exporter avails any of the benefits of the notifications stipulated therein which includes the benefits in terms of IGST exemption on imports made under the scheme of Advance Authorisation.
