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1. Refund of accumulated unutilised Input Tax Credit - Relevant date - Export of goods - The right for refund of the accumulated ITC stands crystalised on the date when the...

2. Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

3. Refund of the unutilized ITC accumulated on account of inverted tax structure - refund claimed on account of rate of tax on inputs being higher than the rate of tax on...

4. Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021,...

5. Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg. - CGST - Circular

6. Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase -...

7. Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by...

8. Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

9. Refund of IGST paid on exports and Export under Bond scheme - unutilised input tax credit (ITC) - Application for refund shall be filed only after the export manifest or...

10. Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

11. 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...

12. Clarification on refund related issues - CGST - Circular

13. Processing of refund applications for UIN entities - CGST - Circular

14. Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction...

15. Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT