- Fully electronic refund process through FORM GST
RFD-01 and single disbursement- super ceding earlier refund circulars
- Filing of refund applications in FORM GST
RFD-01
- Deficiency Memos
- Provisional Refund
- Scrutiny of
Application
- Re-crediting of electronic credit ledger on
account of rejection of refund claim
- Application for refund of integrated tax paid on
export of services and supplies made to a Special Economic Zone developer
or a Special Economic Zone unit
- Disbursal of refunds
- Guidelines for refunds of unutilized Input Tax
Credit
- Guidelines for refund of tax paid on deemed
exports
- Guidelines for claims of refund of Compensation
Cess
- Clarifications on issues related to making
zero-rated supplies
- Refund of transitional credit
- Restrictions imposed by sub-rule (10) of rule 96
of the CGST Rules
- Clarification on calculation of refund amount
for claims of refund of accumulated ITC on account of inverted tax
structure
- Refund of TDS/TCS deposited in excess
- Debit of electronic credit ledger using FORM GST
DRC-03
- Refund of Integrated Tax paid on
Exports
- Clarifications on other issues
- Annexure-A List of all
statements/declarations/undertakings/certificates and other supporting
documents to be provided along with the refund
application
- Annexure-B : Statement of invoices to be
submitted with application for refund of unutilized
ITC
- Clarification regarding optional filing of annual
return under notification No. 47/2019- Central Tax dated 9th October, 2019
- regarding
Wednesday, 20 November 2019
GST Master Refund Circular issued
Subscribe to:
Post Comments (Atom)
Can GST Under RCM Not Charged and Paid from FY 2017-18 to October 2024 be Settled in FY 2024-25?
In a recent and significant update to GST regulations, registered persons in India can now clear unpaid Reverse Charge Mechanism (RCM) liab...
-
Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
-
In this post, I will discuss Secretarial Standards related to Proxies under SS – 2. Right to Appoint: A Member entitled to attend and ...
-
When India introduced the Goods and Services Tax (GST), it created a big change in the way companies handle their taxes. Earlier, business...
-
What is a Digital Signature? Answer: A digital signature authenticates electronic documents in a similar manner a handwritten signatur...
-
Companies often give gifts to their employees to boost morale, celebrate achievements, and promote a positive work environment. Such gifts ...
-
LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
-
In a recent and significant update to GST regulations, registered persons in India can now clear unpaid Reverse Charge Mechanism (RCM) liab...
-
Section 150 of the Finance (No. 2) Act, 2024, specifies that taxpayers will not receive refunds for taxes paid or input tax credits (ITC) re...
-
Overview The Supreme Court of India recently ruled on the applicability of the Most Favoured Nation (MFN) clause in tax treaties involvin...
No comments:
Post a Comment