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...
Delhi High Court directs CGST Department to process Rs. 10 lakh GST refund with statutory interest, finding no valid grounds for delay and noting untraceable deficiency memo.
Calcutta High Court quashes a GST refund denial, citing a retrospective law that extends the time limit for claiming input tax credit for initial years.
The Art of Enhancing the Refund value under GST rules in case of Exports without payment of tax OR Optimising Refund under Rule 89(4) of GST Rules Introduction: This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any […]
Madras High Court allows SEZ units to file for IGST refund on services, setting aside rejection orders and directing swift repayment with interest.
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court remanded the case, citing a lack of natural justice and the right to present additional evidence.
Madras High Court directs tax authorities to process Regal Engineers’ GST refund for SEZ supplies, overlooking delay due to unreceived deficiency memo and timely initial application
Calcutta High Court recently remanded a case involving DYS Impex Private Limited, ruling that GST Input Tax Credit (ITC) denial without considering the retrospective application of Section 16(5) of the WBGST/CGST Act, 2017, was unjustified. This decision impacts ITC claims for financial years 2017-18 to 2020-21.
Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative practice, the answer is in negative.
Learn about GST refund claims for exports, accumulated ITC, excess payments, and more. Understand the process, deadlines, and required documentation.
Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates need for recorded reasons under CGST Act Section 108.
