- 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)
TP in an Inflationary Economy: Navigating Challenges and Adjusting Strategies
In today’s volatile economic landscape, inflationary pressures have become a significant challenge for multinational enterprises (MNEs). Th...
-
In this article, for the benefit of our reader’s we have come up with detailed FAQ on procedures of issuance, requirement of Form 15CA an...
-
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 ...
-
Many of us rely on home loans to purchase residential property, but are you fully aware of how tax laws impact your financial strategy? Unde...
-
This Tax Alert summarizes a recent Circular No. 01/2025 dated 21 January 2025 (Circular) issued by the Central Board of Direct Taxes (CBDT...
-
The circular of the Board dt. 28.06.1965 No. 17 (XL-36), provides for inspection fees and fees for certified copies of assessment and...
-
Particulars Singapore Hong Kong Corporate Tax rate 17% 16.5%. Numb...
-
1. Situation I. Tax Department Summons An employee received a summons from the tax department demanding an explanation for failing to discl...
-
This is to update you about an important decision by Hon’ble Madras High Court (‘ HC ’/’ Court ’) in the case of ARS Steel and Alloy Inte...
No comments:
Post a Comment