CIRCULARS
| S.No. | Circular No. | Subject |
|
5 |
Circular No.56/30/2018-GST, dt.24.08.2018 | Clarification regarding removal of restriction of refund of accumulated ITC on fabrics. |
|
4 |
Circular No. 94/13/2019-GST dt. 28.03.2019 [Para i, ii,iii] | Seeks to clarify certain refund related issues under GST |
|
3 |
Circular No. 173/05/2022-GST dt. 06.07.2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
|
2 |
Circular No. 181/13/2022-GST dt. 10.11.2022 | Clarification on refund related issues |
|
1 |
Circular No. 172/04/2022-GST dt. 06.07.2022 [Para 2 (2)] | Clarification on various issue pertaining to GST |
Community Insights
| Topics | Publish Date | |
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Concept of Inverted Duty Structure Under GST law there are different types of GST rates like 5%, 12%, 18% & 28% etc. The applicable rate of tax on specific goods would depend upon the description of the goods/products. Similarly there are different rates of tax which are applicable of services depending upon the services. Since there are different type of rates, hence sometime the situation arises where the rate of tax on purchases of inputs are higher than the applicable........... Read More |
25.07.2024 |
CASE LAW
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Authority |
One liner |
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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. |
