CIRCULARS
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Circular No. |
Subject |
| Clarification in respect of certain GST related issues. | |
| Clarification on Refund Related Issues | |
| Clarification on refund related issues | |
| Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion | |
|
Circular No. 48/22/2018-GST dt.14/06/2018 [Sl.No. 3] |
Clarification on miscellaneous issues regarding supplies to SEZ units and refund of unutilized ITC to job worker in textile sector. |
| Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics |
PRESS RELEASE
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Subject |
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Decisions taken by the GST Council in 45th Meeting held on 17.09.2021 |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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The Goods and Services Tax (GST) regime in India, built on the principle of seamless credit flow, has long grappled with the question of refunding unutilized Input Tax Credit (ITC) in scenarios beyond zero-rated supplies and inverted duty structures. A landmark development in this regard has arisen from the Sikkim High Court’s ruling in SICPA India Pvt. Ltd. v. Union of India............... Read More |
01.07.2025 |
CASE LAW
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Authority |
One liner |
|
2025(07)LCX0301 Gujarat High Court Atul Ltd. |
Refund of accumulated GST compensation cess ITC on coal used for exports cannot be denied based on contrary circulars when law permits such refund. |
|
2025(07)LCX0146 Delhi High Court Sisla Laboratories |
Authorities cannot deny refund due to their own procedural failures or untraceable deficiency memos. |
|
2024(10)LCX0396 Gujarat High Court Ascent Meditech Ltd. |
Amendment to Rule 89(5) of the GST Act is clarificatory in nature and applicable retrospectively, allowing for refunds to be claimed by assessees who filed applications within the prescribed two-year period. |
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2024(01)LCX0172 Madras High Court Tulip Nilgiris Exports Private Limited |
Assessee can club refund claims pertaining to more than one financial year. |
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2023(10)LCX0035 Delhi High Court Simran Chandwani |
When mismatch is on account of the suppliers filing the quarterly returns, the petitioner would be entitled to the refund. |
