Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Clarification on refund related issues - CGST - Bunching of ...


Clarifications on CGST Refunds: Bunching Across Years, ITC Refunds, and New HSN/SAC Code Requirement u/s 54(3).

March 31, 2020

Circulars     GST

Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate - Change in manner of refund of tax paid on supplies other than zero rated supplies - Guidelines for refunds of Input Tax Credit u/s 54(3) - New Requirement to mention HSN/SAC in Annexure ‘B’

View Source

 


 

You may also like:

  1. Clarification on refund related issues - CGST - Circular

  2. Manner of filing refund of unutilized ITC on account of export of electricity - CGST - Circulars

  3. GST Rates - HSN Code - Sarees and dhoti - of Silk, Woven fabrics of silk sarees (HSN code 5007) - of Cotton, Of not more than 200 gsm (HSN code 5208) - of Cotton, Of...

  4. Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other...

  5. The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for...

  6. GST Rates - HSN Code - Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC

  7. Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for...

  8. Input Tax Credit - A person, registered in WB, cannot claim ITC for CGST & SGST of other states - He cannot adjust the ITC of one state’s CGST for payment of another state’s CGST.

  9. Packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name is classifiable under HSN Code 2106 90 as "sweetmeats" and taxable...

  10. The circular discusses the time limit u/s 16(4) of the CGST Act, 2017 for availing input tax credit (ITC) on reverse charge mechanism (RCM) supplies from unregistered...

  11. Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

  12. The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash...

  13. The court held that the goods were accompanied by relevant documents like e-way bill, tax invoice, and the HSN code and quantity mentioned therein matched the actual...

  14. GST Rates - HSN Code - Instant Coffee falls under heading 2101 and attracts 28% GST.

  15. GST Rates - HSN Code - Plastic bangles falling under heading 3926 are exempt from GST.

 

Quick Updates:Latest Updates