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GST - Highlights / Catch Notes

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Refund of IGST - Difficulty at GSTN level - export of goods - ...


Challenges in Obtaining IGST Refunds Highlighted; Emphasis on GST Network Issues in Export Processes.

December 16, 2022

Case Laws     GST     HC

Refund of IGST - Difficulty at GSTN level - export of goods - Finding fault with the officer concerned also will not help as they are largely dependent on the network. It is good to be driven through the machines in this electronic age and this automatic grant of refund which is system driven rather then the officer driven at the same time unless there is a constant vigil on the part of the GSTN and also an endeavor to rectify the mismatch or the short comings of the software, the issues are bound to multiply. - HC

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