CIRCULARS
| Circular No. | Subject |
| Circular No. 17/17/2017-GST dt. 15.11.2017 | Manual filing and processing of refund claims in respect of zero-rated supplies |
Portal Related Updates
| Date | Subject |
| 08.05.2025 | Updates in Refund Filing Process for various refund categories |
CASE LAW
|
Particulars |
One liner |
|
2025(02)LCX0394 Madras High Court Modern India Products |
HC ruled that Circular No.37/2018 - Customs, which prevented an IGST refund after claiming a duty drawback, could not override the provisions of Rule 96 of the CGST Rules, which entitles the exporter to the refund |