Goods and Services Tax : Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status ...
Goods and Services Tax : S.Maheswaran B.Sc., B.L., Superintendent of Central Tax and Central Excise As the portal GSTN is not ready so manual filing of...
Service Tax : Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the gen...
Service Tax : Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in B...
Service Tax : Rule 5B has been inserted in Cenvat Credit Rules, 2004 w.e.f. 01.07.2012 vide Notification No. 28/2012-CE(NT) dated 20.06.2012. Un...
Goods and Services Tax : Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refun...
Service Tax : 1. Pending Service Tax refunds/rebates for export of services – Issue: The prescribed procedure demands documents from oth...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : An announcement was made by Hon’ble Finance Minister in the Budget Speech 2011 for introducing a simplified scheme for the refun...
Service Tax : Central Government issues Notification to Provide average Rates of Service Tax Refund for a wide Range of Goods Exported from Indi...
Service Tax : CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and...
Service Tax : CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims....
Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...
Service Tax : CESTAT approves refund claim of ₹15.3 lakh for Rare Townships Pvt Ltd. Dispute over stamp duty compliance resolved in favor of t...
Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...
Goods and Services Tax : Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned...
Service Tax : Documents submitted along with the refund claims under Rule 5 of CENVAT Credit Rules, 2004. - I am directed to refer to your meeti...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : CIRCULAR NO 149/18/2011-ST So far Service Tax Refund (STR) was made available to exporters (other than SEZ Units/Developers) on sp...
Service Tax : To sum up, the following measures are proposed: (i)Service Tax Refund will be processed in the ICES through the Custom Houses. (i...
Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. Vadodara-II (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 […]
The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act.
Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status Pre-Login and Manual to Track Refund Status for IGST paid on account of Export of Goods. It also explains different status types of refund application for IGST and Cess paid on account of Export of […]
Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant […]
Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim.
S.Maheswaran B.Sc., B.L., Superintendent of Central Tax and Central Excise As the portal GSTN is not ready so manual filing of GST Refunds has been enabled vide inserting rule 97A in CGST Rules 2017 vide Notfn No. 55/2017 CT dt15.11.2017. The following types of GST Refunds are covered under manual filing viz., GST Refund of […]
Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned in the Tax Invoice.
Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public – Order marked to the Finance Minister for consideration Vodafone (I) Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2014-TIOL-2263-CESTAT-MUM] In the instant case, the Stay application filed by the Revenue against […]
Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in Balance Sheet Radico Khaitan Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 340 (New Delhi – CESTAT)] Radico Khaitan Ltd. (the Appellant) entered into an agreement with Diageo Radico Distrilleries Pvt. Ltd. […]
Rule 5B has been inserted in Cenvat Credit Rules, 2004 w.e.f. 01.07.2012 vide Notification No. 28/2012-CE(NT) dated 20.06.2012. Under Rule 5B, inserted w.e.f. 1.7.2012 vide Notification No. 28/2012-CE (NT) dated 20.6.2012, refund of Cenvat Credit will be allowed to service providers providing services on reverse charge basis.
