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...
Allahabad High Court has ruled that a company cannot be denied a GST refund due to a technical error in application form, citing a violation of natural justice.
Understand the legal framework for GST refunds on inverted duty structures. Learn about applicable rules, exclusions, and the impact of recent court rulings and CBIC circulars.
Delhi High Court denies a trader’s GST refund petition, citing the cancellation of their GST registration and a failure to disclose this key information.
Delhi HC clarifies the conditions under which a refund can be withheld under Section 54(11) of Central Goods and Service Tax (CGST) Act, 2017.
The Delhi High Court has clarified that a mere intention to appeal is not sufficient to withhold GST refunds under Section 54(11). An actual pending appeal and a stay order are required.
The Delhi High Court has directed tax authorities to immediately disburse a Goods and Services Tax (GST) refund to Kunal International ruling that the government cannot withhold the payment while awaiting the constitution of the GST Appellate Tribunal. This summary examines the court decision and its implications.
The Delhi High Court has directed tax authorities to refund ₹28.84 lakh to the legal heir of a deceased proprietor, ruling that an appellate authority’s order must be complied with unless stayed by a superior court.
Learn how to contest the GST Department’s arbitrary withholding of refunds. This guide explains the legal framework of Section 54(11) and cites key Delhi High Court judgments.
The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under Section 56 of the CGST Act affirming that interest is automatically payable without a separate claim if the refund is not processed within 60 days.
Calcutta High Court ruled that GST refund timelines are mandatory and that officers cannot reject claims based on extraneous grounds like office size or e-way bills.
