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 February 2021 Year 2021 This

Refund of amount towards IGST - as on date on account of such ...


Court Orders Refund for IGST Converted to CGST and SGST Due to Amendment; Applicants' Nil IGST Balance Addressed.

February 4, 2021

Case Laws     GST     HC

Refund of amount towards IGST - as on date on account of such amendment in operation, the writ applicants have Nil balance of IGST in its electronic credit ledger and the IGST balance is converted into CGST and SGST. In other words, the balance of CGST and SGST got artificially inflated as a result of the appropriation of IGST credit - The respondents are directed to sanction and pay the refund - HC

View Source

 


 

You may also like:

  1. Refund of ITC of CGST and SGST - The ITC of CGST and SGST started accumulating correspondingly. In such circumstances, as on date on account of such amendment in...

  2. Refund of wrongly paid CGST and SGST - Court directed to refund of CGST and SGST or consider the request for adjusting the amount towards IGST

  3. Refund on CGST and IGST - denial only on the ground that his claim got consolidated under one head of SGST - petitioner's specific case is that due to error and new...

  4. Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

  5. Rate of Tax on Services - CGST / UTGST / SGST / IGST - GST

  6. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

  7. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

  8. Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

  9. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

  10. Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Table as amended

  11. Seeking inter-State IGST invoice instead of intra-State CGST/SGST invoice - place of supply on cargo handling services - Since the CBIT has already provided its...

  12. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  13. Various AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017, Explained

  14. The High Court quashed the order imposing penalty u/s 129(3) of the CGST/SGST Acts for not generating e-invoices. The court directed refund of any amount collected from...

  15. Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

 

Quick Updates:Latest Updates