CIRCULARS
|
Sr. No. |
Circular No. |
Subject |
|
5 |
Clarification on Refund Related Issues | |
|
4 |
Clarification on refund related issues | |
|
3 |
Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion | |
|
2 |
Clarification on miscellaneous issues regarding supplies to SEZ units and refund of unutilized ITC to job worker in textile sector. | |
|
1 |
Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics |
PRESS RELEASE
|
Sr. No. |
Subject |
|
1. |
Decisions taken by the GST Council in 45th Meeting held on 17.09.2021 |
CASE LAW
|
Authority |
One liner |
|
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. |
|
2024(01)LCX0172 Madras High Court Tulip Nilgiris Exports Private Limited |
Assessee can club refund claims pertaining to more than one financial year. |
|
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. |