Home Highlights March 2018 Year 2018 This

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1. Clarification regarding processing of refund claims filed by UIN entities

2. Application for refund filed manually - Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of...

3. Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred...

4. Manner of filing refund of unutilized ITC on account of export of electricity - CGST - Circulars

5. Clarification on refund related issues - CGST - Circular

6. Guidelines for processing of online IEC applications and IEC check list - Circular

7. Scope of deficiencies in the GST refund application - Documents / Evidences to be submitted with the refund application - the petitioner’s application for refund cannot...

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

9. 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...

10. Seeking direction to re-credit amount - period of limitation for refund - Gap between online application and physical application - It has to be held that the date of...

11. Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

12. Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

13. Rejection of refund claim - refund claim application was not filed electronically - This Court rejected the similar stand taken by the learned counsel for Revenue and...

14. Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of...

15. Refund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas...