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GST Tip – 424

Taxpayers can now claim the refund of the tax amounts using the refund application online for the refund amount raised “On account of Assessment / Provisional Assessment /  Appeal / Any other Order.

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GST Tip – 418

Table 6A  of FORM GSTR – 1 is enabled for taxpayers only for claiming the refund of taxes paid on exports or claim refund of the input tax credit for exported goods if FORM GSTR – 1 is not filed during the month the refund is being applied.

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GST TIp – 394

New rule 97A has been added wide Notification No 55 – Central Tax  for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing  or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in […]

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Synopsis of GST Notifications issued on 13th Oct 2017

Synopsis of GST Notifications  During the 22nd GST Council Meeting, many decisions have been taken to make the GST System simpler and more user-friendly. Some of the key decisions taken are like differing reverse charge till the end of April 2018, change in the reporting requirements for GST Taxpayers up to a turnover of Rs 1.5 […]

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GST Tip – 348

The taxpayer can give a representation in FORM GST DRC-06 under Sub-section 9, Section 74 of CGST Act 2017 for the Show Cause Notice issued on the grounds for tax not paid or short paid or availed input tax credit wrongly or for refund issued erroneously.

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GST Tip – 264

Notification No. 15/2017-Central Tax (Rate), refund of unutilized input tax credit is not   is not allowed for the services given in subitem (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, i.e construction of a complex, building, civil structure or a part thereof, including a complex or building intended for […]

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GST Tip – 262

Notification No.5/2017-Central Tax (Rate) dated 28th June 2017 provides the list of items under various chapters where the refund of excess credit is not eligible in cases where the input tax is greater than the outward supplies. http://india-gst.in/wp-content/uploads/2017/06/Rate-5-2017.pdf

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GST Tip – 261

Notification No. 13/2017 – Central Tax, states the rate of interest to be paid or received by the taxpayers under CGST. The interest rate in case of delayed payment is 28%, reversal of input tax credit in case of a mismatch, ITC availed before supplier uploads the invoice the interest rate is 24%, in case […]

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GST Tip – 158

Relevant date in the following cases for refund under GST a) in the case of unutilized input tax credit, last day of the financial year b) in the case of a person, other than the supplier, the date of receipt of goods or services by such person; c) in any other cases, the date of […]

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GST Tip – 157

Relevant date for the refund in case of on account of a judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any Court, the date on which the same is communicated will be the relevant date.

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