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GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Refund of CGST, IGST and TNGST - renting of the shops from the ...


Court Rules on Refunds for CGST, IGST, TNGST: File Claims via Form GST RFD-01A for Shop Rentals.

June 1, 2021

Case Laws     GST     HC

Refund of CGST, IGST and TNGST - renting of the shops from the third and fourth respondents - there is no useful purpose in directing the third and fourth respondents Airport Authority to pay the tax for the past period and thereafter, it is for the petitioner to file refund claims in Form GST RFD-01A as the incidence of tax that has to be passed on the petitioner is refundable to the petitioner. - HC

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