Tag: Refunds
CBIC has prescribed the procedure for filing GST refund application in the case of unregistered persons (URDs), vide Circular 188/20/2022 dt. 27/12/2022. CBIC received representations requesting the provision of …
The Finance Act 2022 added a new IT Section 239A, which provides for a refund of tax deducted (TDS) u/s 195 on any income (other than interest income) by …
CBIC has issued Master Circular on Procedure for electronic submission and processing of refund applications in supersession of earlier Circulars (e refund process) through Form GST RFD 01 applicable …
CBIC has issued Circular No. 16/2019 Customs dt. 17/06/2019 to modify the automated process for claiming IGST refunds by Exporters. Now all risky/ suspicious exporters will face a verification/ …
CBIC has clarified that where exporters have opted/ preferred to take drawback at higher rate in place of IGST refund for the period 01/07/2017 to 30/09/2017, there is no …
CBIC has authorised the ‘Cost Accountants’ to certify the ‘IGST Refund Claims’ of Exporters whose records were not transmitted from GSTN to Customs due to mismatch in GSTR 1 …
CBIC clarifies various issues related with filing and processing of refund applications in the case of ‘Canteen Stores Department (CSD)’. CBIC GST Circular 60/34/2018 dt. 04/09/2018: CBIC Clarification on …
CBIC has clarified various issue relating to ‘refund’ or ‘lapse’ of ‘accumulated ITC on Fabrics (Textiles Sector)’, as notified based on recommendations of the GST Council, vide Central Tax …
CBEC notifies the list of documents required as evidence, which are to be submitted by the exporter/ supplier eligible for refund under CGST Rule 89(2)(g) in respect of deemed exports, …
CBEC notifies the SGST/ UTGST Officers as the Proper Officer empowered for Sanctioning CGST Refunds to the registered taxpayers in their respective jurisdiction u/s 54 and 55 of the …
