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GST Refund

Latest Articles


How to Claim GST Refund for Excess Balance in Cash Ledger?

Goods and Services Tax : Learn about claiming refunds for excess amounts in your GST Electronic Cash Ledger. Understand the process, requirements, and step...

February 28, 2025 1779 Views 0 comment Print

Valuation Pitfalls in Tax Refunds for Exports with IGST Payment: FOB or CIF saga

Goods and Services Tax : Exporters face IGST refund restrictions due to FOB vs CIF valuation differences. Learn how GST law affects tax refunds on export t...

February 25, 2025 612 Views 0 comment Print

SCN & Order Lacking Details to Contest Erroneous GST Refund Claim is Void: Madras HC

Goods and Services Tax :  Madras High Court quashes SCN and refund order for lacking required particulars to contest the claim of erroneous refund under t...

January 13, 2025 243 Views 0 comment Print

Determination of admissible Refund to exporter Under CGST Rule 89(4)  

Goods and Services Tax : Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications ...

January 2, 2025 5802 Views 0 comment Print

CGST Rule 96(10) – Controversial from Its Inception

Goods and Services Tax : Rule 96(10) caused confusion for exporters due to restrictions on IGST refunds. Its deletion in 2024 offers relief, but unresolved...

November 22, 2024 17286 Views 1 comment Print


Latest News


CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 771 Views 1 comment Print

Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4

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...

August 10, 2022 4221 Views 0 comment Print

Instructions for enabling Internal Control Mechanism for Refunds in GST

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...

February 15, 2022 5331 Views 0 comment Print

IFSC code Changes – Update Bank details on GSTN Portal & GST Refund Application

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-...

March 17, 2021 18789 Views 4 comments Print

CBIC provides facilitation for exporters having IGST refund issues

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...

February 22, 2021 1281 Views 0 comment Print


Latest Judiciary


Portal Issues & Natural Justice Violations: Calcutta HC quashed GST Refund Rejection order

Goods and Services Tax : Calcutta High Court rules in favor of an exporter, overturning a GST refund rejection due to portal issues, citing natural justice...

March 4, 2025 660 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 144 Views 0 comment Print

GST Refund eligible on export proceeds in INR through convertible Vostro accounts

Goods and Services Tax : M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) D...

February 9, 2025 597 Views 0 comment Print

Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

Goods and Services Tax : Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest i...

January 2, 2025 5034 Views 0 comment Print

Allahabad HC directs payment of interest on delayed GST refund

Goods and Services Tax : Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolvi...

December 18, 2024 495 Views 0 comment Print


Latest Notifications


Refund of Additional IGST Paid on Upward Goods Price Revision

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...

July 14, 2024 2364 Views 1 comment Print

Mechanism for Refund of Additional IGST Paid on Price Revision Post-Exports

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...

July 11, 2024 1401 Views 0 comment Print

IGST refund on export of certain tobacco products

Custom Duty : Learn about the IGST refund process for certain tobacco product exports, recent updates, and how to address issues. Get insights f...

March 13, 2024 1329 Views 0 comment Print

CBIC Notification: Eligible Registered Persons for IGST Route Refunds

Goods and Services Tax : CBIC notifies supplies and class of registered person eligible for refund under IGST Route vide Notification No. 05/2023 – Inte...

October 26, 2023 2154 Views 0 comment Print

Clarification on GST Refund Issues: CBIC Circular 197/09/2023-GST

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...

July 17, 2023 31407 Views 0 comment Print


Kerala HC Directs Interest on Delayed GST Refund: Flooratex Rubber Case

January 25, 2024 651 Views 0 comment Print

Kerala High Court orders interest on delayed GST refund to Flooratex Rubber, rejecting CGST and IGST portions. Legal analysis and implications discussed.

Unutilized ITC Refund Valid, Debit Entries Not Mandatory: Madras HC

January 25, 2024 8709 Views 0 comment Print

Madras High Court rules in favor of VSM Weavess India Private Limited, stating unutilized ITC refund cannot be denied over debit entry delays. Details and implications.

Delhi HC directs Expedited GST Refund Adjudication sans Deficiency Memo

January 21, 2024 489 Views 0 comment Print

Delhi High Court directs swift adjudication of GST refund for Truth Fashion, addressing non-receipt of deficiency memo. Full text of the judgment/order provided.

Gujarat HC Addresses Challenges Faced by Businesses Due to Faulty GSTN Portal

January 21, 2024 699 Views 0 comment Print

Explore the recent Gujarat High Court case involving Dharmdeep Commodities Pvt. Ltd. and the State of Gujarat, addressing challenges in claiming GST refunds due to technical issues with the GSTN portal.

HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline

January 19, 2024 1386 Views 0 comment Print

Read the full judgment as Madras High Court rules on the computation of the refund period under CGST Act, emphasizing the date of receipt in convertible foreign exchange.

Absence of authenticated documents alone not sufficient to reject GST Refund

January 15, 2024 1221 Views 0 comment Print

Explore Dlhi High Court ruling on refund applications. Learn why court held that absence of authenticated documents alone is not sufficient grounds for rejection. Find out the implications for taxpayers.

GST Refund cannot be denied solely for lack of authenticated document

January 7, 2024 4176 Views 0 comment Print

Delhi High Court rules that rejecting GST ITC refund solely on non-submission of authenticated documents is unjust. Case sent for reevaluation.

ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the CGST Rules

January 3, 2024 2589 Views 0 comment Print

Explore Bombay High Court’s groundbreaking decision allowing clubbing of ITC for refund under Rule 89(4) of CGST Rules, as per Circular 135/05/2020-GST.

Delhi HC allows Belated GST Refund Application filing due to Technical Glitches

December 27, 2023 915 Views 0 comment Print

Delhi High Court’s decision in Sethi Sons (India) vs Asst. Commissioner, allowing belated refund applications due to technical glitches. Analysis of the case and its implications.

No withheld of GST Refund u/s 74 and 20 of IGST Act on account of non-issuance of Form GST DRC-04 and GST deposit made involuntary

December 25, 2023 1632 Views 0 comment Print

Since the claim for refund could not be withheld merely because the Department, pursuant to the deposit, issued the SCN and was proposing to demand GST.

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