Tag: Refund

Circular No. 110-CGST Dated 3rd October 2019-Arbitrariness in Implementation of Law comes to the Fore and why such procedures like “chronological filing” of refund applications are exposing GST to whimsical implementation

Circular No. 110-CGST Dated 3rd October 2019-Arbitrariness in Implementation of Law comes to the Fore and why such procedures like “chronological filing” of refund applications are exposing GST to whimsical implementation CA Arpit Haldia  For the Starting Section 54 read with provisions of Chapter X of CGST Rules, 2017 firstly nowhere provides that all refund applications should be filed in a chronological order and secondly ...

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Gist of Circulars Issued on “Refunds under GST”

Circular No. Date of Circular File No. Brief about the Circular   Circular No. 2/2/2017-GST 4th July 2017 F. No. 349/82/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg   Circular No. 4/4/2017-GST 7th July 2017 F. No. 349/82/2017-GST Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.   Circular No. 5/5/2017 - GST 11th ...

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GIST OF NOTIFICATIONS ON REFUND, OLD AND USED MOTOR VEHICLE AND ACTIVITIES NEITHER SUPPLY OF GOODS NOR SUPPLY OF SERVICES -CGST Act, 2017

GIST OF NOTIFICATIONS ON REFUND, OLD AND USED MOTOR VEHICLE AND ACTIVITIES NEITHER SUPPLY OF GOODS NOR SUPPLY OF SERVICES-CGST Act, 2017   SECTION-54-NOTIFICATIONS RELATED TO REFUND IN CASE OF INVERTED DUTY STRUCTURE   Notification No. Date of Notification Relevant Section /Rule Notification Referred Brief about the Notification   5/2017-Central Tax (Rate) 28th June 2017 clause (ii) of the proviso to sub-section (3) of section ...

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Section 171 vis-a-vis 54 of CGST Act: Whether by denying refund to the Suppliers U/Sec 54 of CGST Act, isn’t government carrying out Charity through provisions of Section 171 of CGST Act at the expenses of the supplier?

Section 171 vis-a-vis 54 of CGST Act: Whether by denying refund to the Suppliers U/Sec 54 of CGST Act, isn’t government carrying out Charity through provisions of Section 171 of CGST Act at the expenses of the supplier ?   When one talks about litigations in GST, one provisions which has been gaining more and more mentions day by day is Section 171 of CGST ...

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What would happen to refund claim pending at the time of Implementation of GST

This post discusses about the status of the refund claims pending as on the date of implementation of GST. Further, the transition provisions also provides for the situation wherein tax has been paid earlier as service tax but services are not delivered/cancelled after the date when GST is implemented. Particulars Particulars Refund claims pending as on the date when GST would be applicable or filed ...

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