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1. Application for Refund - FORM-GST-RFD-01 as amended

2. Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

3. Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed

4. Application for Refund of GST - New undertaking in respect of receipt of foreign exchange remittances included in the GST-RFD-1-Form

5. Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

6. Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

7. Rectification of error in Form GST TRAN-1 - The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1...

8. Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

9. Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

10. Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on...

11. Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in...

12. Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of...

13. Instructions for back office processing of online GST Refund applications - SGST

14. CBEC releases draft Rules and Forms for GST refund and returns

15. Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...