- 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)
Recent Income Tax Rulings
I. International Taxation & Treaty Jurisprudence The Tiger Global Ruling: A Watershed Moment Perhaps the most significant developm...
-
A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
-
Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
-
The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
-
An eminent concern within the GST framework pertains to the entitlement of Input Tax Credit (ITC) concerning expenditures associated with In...
-
There are certain changes in India's tax rules for TDS on payments made to non-residents. The Income Tax Act, 2025 ('ITA 2025'...
-
Recent judicial pronouncements across different forums have clarified several important aspects of Indian income tax law, particularly relat...
-
The posting had been move to another website. Please click the link below to get the access of the same. https://taxofindia.wordpress....
-
Ahmedabad Tribunal Special Bench has ruled that corpus distributed on dissolution of an offshore discretionary trust to resident Indian be...
-
The Income Tax department has been modified the Form No. 15G & 15G as per amended notification No. 11/2013 [F.NO.142/31/2012-SO(TPL)]/...
-
Vide Notification issued u/s 139(1), the CBDT has extended the ‘due date’ for filing of returns of income for the Assessment Year 2012-13 ...
No comments:
Post a Comment