Refund of accumulated input tax credit - relevant date for the ...

GST

April 6, 2024

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the respondent authority to consider the date of filing of the refund application, whether filed manually or online, as the date of filing the manual refund application. This decision aimed to ensure that the petitioner's refund claims would not be rejected based on the limitation period. Additionally, the petitioner was instructed to file fresh refund applications online within four weeks, with the date of such applications deemed to be the date of manual filing.

View Source

← Previous Next →

Refund of accumulated input tax credit - relevant date for the ...

GST

April 6, 2024

You may also like:

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that,...

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction...

Refund of accumulated Input Tax Credit - input and output supplies are same - Violation of Article 14, and Article 300A of the Constitution of India and Section 54 of...

Refund of accumulated unutilised Input Tax Credit - Relevant date - Export of goods - The right for refund of the accumulated ITC stands crystalised on the date when the...

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Refund of unutilised Input Tax Credit (ITC) - Barred by time limitation or not - The relevant date is the date of receipt of payment in convertible foreign exchange, as...

Refund of input tax credit lying unutilized which has been transitioned by filing with Trans-1 after the implementation of Central Goods and Services Tax Act, 2017 under...

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

Quick Updates: