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1. Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017 - an analysis by the CBEC of the common errors that are hindering the disbursal of IGST refund

2. 100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to...

3. Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate)...

4. This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

5. The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

6. This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs...

7. Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be...

8. This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of the WBGST Rules, 2017, where exporters had initially imported...

9. Refund of IGST paid on goods or services exported out of India - Rule 96 of the CGST Rules, 2017 - Rule 96(10) amended retrospectively w.e..f 23-10-2017 - The person...

10. Reimbursement / Compensation with the additional IGST liability - Supplies to BHEL for export - extension of time limit for export under LUT - Since such extension of...

11. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

12. The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

13. Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is...

14. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and...

15. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...