NOTIFICATIONS/CIRCULARS
|
Sr. No. |
Notifications/Circular No. |
Subject |
|
5. |
Circular No. 111/2019 - Central Tax dt. 03.10.2019 | Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum |
|
4. |
Circular No. 110/2019 - Central Tax dt. 03.10.2019 | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
|
3. |
Circular No. 137/07/2020-GST dt. 13.04.2020 (Para 6) | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued |
|
2 |
Manner of filing refund of unutilized ITC on account of export of electricity | |
|
1 |
Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
CASE LAW
| Particulars | Oneliner |
|
Gujarat High Court Darshan Processors |
Order rejecting the refund application is quashed as the original refund application was filed within the legal timeframe. |
|
Delhi High Court Bharat Sanchar Nigam Limited |
Refund application accompanied by the material evidence cannot be treated as non est and cannot be ignored for the purposes of limitation and further assumption that application to be treated as complete only after furnishing the clarification of further documents required by the proper officer is erroneous. |
|
Delhi High Court DMI Alternatives Private Limited |
Tax paid under wrong head on 20-12-2017&
same was corrected on 19-8-2019; refund application filed on 11-5-2020
is considered as relevant date as per Circular No. 162/18/2021-GST. |