Refund of CGST - Section 54 of CGST Act - Export of Goods - they ...

Case Laws GST

January 14, 2023

Refund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports) - respondent directed to consider, process and make orders in the refund application - HC

View Source

← Previous Next →

Refund of CGST - Section 54 of CGST Act - Export of Goods - they ...

Case Laws GST

January 14, 2023

You may also like:

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies...

Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.

In the case of a detention order u/s 129(3) of the Central Goods and Services Tax Act, 2017, the petitioner challenged the order on the grounds that the goods were meant...

Seeking a lower deduction of tax certificate (“LDC”) - LDC was grated for TDS @ 0.5% instead of @ 0.01% as sought - The reasons furnished by the Respondent No. 1 qua the...

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...

Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under...

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...

Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ...

Refund of IGST - goods exported zero rated supplies - in an earlier decision the Court in detailed has discussed this very issue and held that respondents are directed...

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

Facility of furnishing Letter of Undertaking extended to more exporters

Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule...

Refund of Tax - Meaning of Turnover of zero-rated supply of goods - Rule 89 of the Central Goods and Services Tax Rules, 2017

Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even...

Quick Updates: