Goods and Services Tax

Rate difference Debit Note to Labour Service provider
Query (Issue) Started By: – Nihal Shaikh Dated:- 17-3-2018 Last Reply Date:- 19-3-2018 Goods and Services Tax – GST
Got 20 Replies
GST
Dear Sir,
Our business type is Steel trading & we doing transactions of purchase and sale of steel only (no other service).
We had taken Labour service from a Labour Service provider and he charged us extra rate in his GST bill
Now we want to raise a debit note of a rate difference on him, In this debit note should we charge him GST? OR without GST?
Reply By KASTURI SETHI:
The Reply:
A labour contractor has provided/supplied Manpower Service to you and he has charged for that. Should he not charge GST from you ? You are service receiver. Why the question of raising a debit note on account of rate difference ?
Reply By Nihal Shaikh:
The Reply:
Sir,
This is not actually Manpower Service this service is Testing of material and he mentioned in his bill as "Labour Charges".

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estricted to the actual tax liability of service supplier.
Reply By Nihal Shaikh:
The Reply:
Sir,
If He Corrects bill as Testing Charges with charging us GST & we want to raise Debit note on Him for extra charges then what should we do..? Charge him GST in Debit note or wthout GST?
Reply By SHIVKUMAR SHARMA:
The Reply:
Dear Sir,
As per GST Rule debit note/Credit note will be issued only by Goods/Service Supplier.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 34 (3) of CGST Act, 2017 " Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing s

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recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative."
From the above it is clear that the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as indicated in rule 53 (1) of CGST Rules, 2017. The recipient cannot issue a credit/debit note under CGST Act.
Reply By KASTURI SETHI:
The Reply:
Well explained by Sh.Ranganathan Sir. I agree with him entirely.
Reply By Nihal Shaikh:
The Reply:
Thank You very much all of you Sir.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
I explained the legal position regarding Credit/Debit note in my reply dated 17.03.2017. From the practical p

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ecking GST rates applied to products & for it, ITC could be easily claimed even if excess GST rate applied on a product then market prevailing rate. Its a mistake by the department {but they cant also introspect every transaction, they are humans} but unless un until with autofill of rates is given in common portal, In portal based on HSN auto populate of rates should come which is missing due to which many people are taking negative advantage of it.
Reply By KASTURI SETHI:
The Reply:
We talk of legal aspects. Practically the department may or may not be able to detect/examine such lapse it does not mean we should shut our eyes. No assessee would like to take risk of interest and penalty. We cannot forget that every assessee is subject to audit. More over Range Officers and Preventive Officers are to monitor and supervise. For law abiding persons it is wise to take credit as per ITC Rules. Any party who charges in excess and deposit with Govt. can claim refund. In that situation, wh

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Second hand good purchased from ex employer (Bank)
Query (Issue) Started By: – vivin vijay Dated:- 17-3-2018 Last Reply Date:- 20-3-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear expert, I am currently working in bank, wherein I have purchased furnitures under the furniture allowance of the bank, the purchsses were made in 2015 and 2016, wherein I had paid VAT, (GST was not implemented at that time), these furnitures were purchased in the name of bank, now since I am leaving the organization , I have to purchase it back from the bank at depreciated cost, my bank while has depreciated the value, but has charged me GST on the depreciated value , my question is is GST applicable? Does it not come under the section 32(5)

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ar expert, on what will you consider GST if applicable, on the depreciated value which includes VAT as well ? Currently, the value including GST , makes the price of the second hand good which was purchased two years become more expensive then it's purchase price , as the the GST ranges between as high as 28 percent on the LCD and 18 percent on the furniture. Also one more question since in this transaction the bank is a seller of furniture hence by the nature it becomes a dealer even though the principal activity is not to sell furniture.
Reply By KASTURI SETHI:
The Reply:
Bank cannot be termed as a dealer by any stretch of imagination. By selling second hand goods Bank does not become a dealer at all.
Reply By KASTURI SETHI:
The Re

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ual to the Cenvat Credit taken on the said capital goods reduced by the percentage points calculated by straight line method as specified below for each quarter or a year or part thereof from the date of taking the Cenvat Credit, namely.
(i) for computers and computer peripherals :
For each quarter in the first year @ 10%
For each quarter in the second year @ 8%
For each quarter in the third year @ 5%
For each quarter in the fourth and fifth year @ 1%
(ii) for capital goods, other than computers and computer peripherals @ 2.5% for each quarter :
Provided that if the amount so calculated is less than the amount equal to the duty leviable on transaction value, the amount to be paid shall be equal to the duty leviable on transaction val

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Collection of 1% tax on agri items as cess by gari market commitee t
Query (Issue) Started By: – Padmanabham Jaladi Dated:- 17-3-2018 Last Reply Date:- 17-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
In andhrapradesh agri market committee collecting 1% as agri cess on the goods like ,Tamarind,jaggery
It is right to collect even state compensation act comes i to force
Reply By KASTURI SETHI:
The Reply:
In my view, State has power to impose agriculture cess.
Discussion

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Goods and Services Tax Rate and Policy
GST
Dated:- 16-3-2018

Based on the various representations received from the trade and industry, the GST Council has recommended a number of measures pertaining to change in Goods and Services tax rate and policy including the GST rates on eateries and small traders. Some of these decisions which have been implemented by the issuance of the requisite notifications and circulars are detailed below:
Rationalization of GST Policy measures:
* Increase in the aggregate annual turnover threshold for eligibility under the composition scheme from ₹ 75 lakh to Rs. one crore for 27 States (including Jammu & Kashmir and Uttarakhand).
* Increase in the aggregate annual turnover threshold f

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1% under Composition scheme for manufacturers and traders. The turnover of taxable goods to be considered for eligibility for the Composition scheme for traders.
* Supply of exempted services by Composition taxpayer will be allowed and the same will not be taken into account while computing the aggregate turnover.
* Amount of late fee payable for delayed filing of return in Form GSTR-3B by a taxpayer whose tax liability for the month was 'Nil' reduced to ₹ 20/- per day (Rs.10/- per day each under CGST & SGST Acts) subject to maximum ₹ 5000/-under each Act from October, 2017.
* The amount of late fee payable for delayed filing of return in Form GSTR-3B by other taxpayers reduced to ₹ 50/- per day (Rs. 25/- per day eac

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vely.
Subsequent to notification of these rates a number of representations were received from the trade and industry regarding GST rates on goods and services. Based on these representations the GST Council reviewed the rates on goods and services in its subsequent meetings including GST rates on eateries which has been reduced from 18% with ITC to 5% without ITC, including a restaurant located in the premises of a hotel having unit of accommodation with declared tariff below ₹ 7500/-.
The changes in the GST rate structure and policy have been recommended by the GST Council keeping in view the representations received from trade and industry and the interests of consumers and the same are expected to benefit the overall economy and

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Taxes collected by Service Providers
GST
Dated:- 16-3-2018

The Government is aware of instances where taxes are collected by many service providers, hoteliers, traders etc. from the customers but are not deposited in the Government's account. Based on specific intelligence collected, detailed investigations are carried out and the due tax amount is either recovered or quasi-judicial proceedings are initiated. The details of such losses are as below:
Financial Year
No. of cases
Amount detected (Rs. Crores)
2015-16
1097
1501.49
2016-17
1086
1311.34
2017-18 (till Feb 2018)
743
766.67
Total
2926
3579.5
In order to encourage compliant behavior under GST, the Government has undertaken a massive awarene

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GST Export Refunds
GST
Dated:- 16-3-2018

It has been noticed that at regular intervals, unverified estimates of pending GST refunds on account of exports are published in the print media or put forward by various trade bodies. These figures are highly speculative and mostly inaccurate. It is a fact that while a number of exporters have not been able to get the export refunds so far others have been granted refunds. In order to overcome the causes of the delay in sanctioning of refunds, Government has taken various steps, which includes amendments in the rules, changes in the business procedures of common portal and customs automated system to address the systemic issues. Many of the errors plaguing the claims for refunds are o

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In Re: M/s. Fastway Transmissions Pvt. Ltd.,
GST
2018 (7) TMI 1261 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 16-3-2018
AAR No. HAR/HAAR/R/2017-18/1
GST
VIJAY KUMAR SINGH AND MS. SANGEETA KARMAKAR (MEMBER)
Sh. R.K. Hasija, Advocate for the applicant.
 
Vijay Kumar Singh. (Member)
As per the statement of facts submitted, the applicant is in the business of providing cable TV services being a multi system operator (MSG)) and had sought advance ruling on the question:-
'Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicant for the purpose of liability to GST of the applicants on services

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CGST & Central Excise, Chennai South Commissionerate Versus Flextronics Technologies (India) Private Ltd.
Service Tax
2018 (7) TMI 77 – CESTAT CHENNAI – 2019 (366) E.L.T. 340 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 16-3-2018
Appeal No.ST/Misc/40794-40796/2017, ST/346, 347 & 350/2012 – 40974-40976/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Shri K.P. Muralidharan, AC (AR) For the Appellant
Shri Srikanth Balakrishnan, Consultant For the Respondent
ORDER
Per Bench
The MAs filed by Revenue for change of cause title are allowed.
2. The above appeals are filed by the department aggrieved by the order of Commissioner (Appeals) who set aside the order passed

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ii) Credits were availed before registration of the premises.
(iii) Credits availed for Rent-a-cab service and outdoor catering services are not eligible for credit since the activities have no nexus with the output service.
(iv) While computing the total turnover, the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount.
4.2 He further argued that Commissioner (Appeals) has rightly analyzed the issues as well as the case laws. Following the ratio of those case laws, he granted refund to the respondent.
5. We have gone through the records and heard the submissions made by both sides.
6. With regard to the issue of time bar, Ld. Consultant appearing for the assessee has su

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ndia Wireless Solutions P. Ltd. Vs CST Bangalore – 2011-TIOL-928-HC-KAR-ST = 2012 (STR) ELT 134 (Kar.). Following the same, we hold the issue in favour of respondent.
8. With regard to the issue of adding the turnover of the SEZ units to that of the total turnover of the respondent the Commissioner (Appeals) has discussed in para 5.2 we find that the formula applied by the Commissioner (Appeals) excluding the turnover of the SEZ units is correct and proper.
9. The next issue is with regard to the credit allowed on services mainly outdoor catering services, Rent-a-cab services, the period involved is prior to 1.4.2011 and the definition of 'input services' during the relevant period had a wide ambit as it included the words “activities rel

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C.S. Natarajan, Ranjana Bagry, Aruna R. Krishnan and D. Sankar Versus CST Chennai and Principal Commissioner of CGST & CE, Chennai North Commissionerate
Service Tax
2018 (6) TMI 792 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 253 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 16-3-2018
ST/41005/2013, ST/41061/2013, ST/Misc/41038/2017 & ST/41931/2016, ST/41932/2016, ST/41510/2016, E/41511/2016 – FINAL ORDER No. 40978-40983/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) and Shri V. Padmanabhan, Member (Technical)
Ms. P. Syrija, Advocate For the Appellant
Shri S. Govindarajan, AC (AR) For the Respondent
ORDER
Per Bench
The MA filed by Revenue for change of cause title is allowed.
2. The appellants are engaged in running a Spoken English Language Coaching Center along with personality development in the name of “ZEAL”. The department was of the view that the said activity would fall under 'Commercial Coaching or Training Service' and the fees collected from

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013
July 2009 to Dec 2009
26,254
She submitted that the said course conducted by the appellant falls within the category of 'vocational training' and therefore is eligible for exemption as per Notification No.24/2004-ST. She relied upon the decisions in the case of Mariya Computer Systems (P) Ltd. Vs CCE Bhopal – 2017 (49) STR 539 (Tri-Del) and this Tribunal's Final Order No.40129/2018 dt. 16.01.2018 (Appeal No. ST/302/2010) in the case of Col's Calibre Vs CCE&ST Coimbatore.
4. Ld. A.R Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that the appellant is conducting merely English speaking course and it does not qualify as 'vocational training course'. He relied upon the case of Ulhas Vasant Bapat Vs CCE Pune – 2015 (37) STR 1034 (Tri.-Mumbai) and submitted that the Tribunal in the said case had held that a English speaking course cannot be considered as vocational training course. It is also pointed out that after 2011, Notification No.DGE & T-19(4)

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cation No.24/2004-ST dt. 10.09.2004 is reproduced as under :
“In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, –
(a) a vocational training institute; or
(b) a recreational training institute,
to any person, from the whole of the service tax leviable thereon under section 66 of the said Act.
Explanation.- for the purposes of this notification, –
(i) „vocational training institute‟ means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching.
……”
7. The Tribunal in the case of Mariya Computer Systems as well as the final order cited supra has analyzed the is

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Commissioner of Goods & Service Tax Versus R.D. Magar
Service Tax
2018 (4) TMI 970 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 16-3-2018
ST/85217/2017 – M/85345/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri VR. Reddy, Assistant Commissioner (AR) for the applicant
None for the respondent/appellant
This application is filed by the Revenue for rectification of mistake in final order No. A/89451/17/SVIB dated 18/08/2017.
2.  Heard the Learned Authorised Representative and perused the records.  by the appellant against order-in-appeal No. NGP/EXCUS/OOO/APPL/ 354/16-17 dated 31/10/2016. The Tribunal in final order dated 18/08/2017 in paragraph No. has recorded that the first appellate autho

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Constitution of State Level Screening Committee on Anti-Profiteering for The Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017.
G.O. Ms. No. 36 Dated:- 16-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 36, Commercial Taxes and Registration (B1), 16th March 2018, Panguni 2, Hevilambi,
Thiruvalluvar Aandu, 2049]
No. II(2)/CTR/284(d)/2018.
In exercise of the p

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M/s. Mehra Computer Systems Limited Versus The Assistant Commissioner of GST & Central Excise, The Manager, Corporation Bank, GT-Branch
Central Excise
2018 (3) TMI 1239 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 16-3-2018
W.P.No.4620 of 2018 and W.M.P.No.5695 of 2018
Central Excise
M. Duraiswamy, J.
For the Petitioner : Mr.S.Muthuvenkataraman
For the Respondent : Mr. S. Rajasekar for Mrs.R.Hemalatha
ORDER
The petitioner has filed the above Writ Petition to issue a Writ of Certiorarified mandamus to call for the records comprising communication dated 26.02.2018 on the file of the 2nd respondent and quash the same consequently direct the 1st respondent to issue a copy of the Order in Original No.86/2016

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, the petitioner shall give a representation to the 1st respondent seeking for a copy of the Order in Original dated 23.03.2016 today itself and on receipt of the same, the 1st respondent shall furnish the copy of the Order in Original on or before 20.03.2018. The petitioner is granted a week's time for filing an Appeal before the Appellate Authority as against the Order in Original dated 23.03.2016. On filing of the Appeal, the Appellate Authority shall decide the same on merits and in accordance with law within six weeks from the date of presentation. It is open to the petitioner to seek for appropriate remedy before the Appellate Authority.
5.With these observations, the Writ Petition is disposed of. No costs. Consequently, connecte

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Refund of IGST on Export – EGM Error related cases
06/2018 Dated:- 16-3-2018 Circular
Customs
Circular No. 06/2018-Customs
F. No.450/119/2017-Cus-IV (Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise And Customs
Room No. 227B, North Block, New Delhi.
Dated the 16th March, 2018
To
All Principal Chief commissioner/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
Subject: reg.
IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also returns error/response codes in case there is any discrepancy. A number of representations have been received from the stakeholders

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(EGM) and valid return in Form GSTR-3 or Form GSTR – 3B, as the case may be, has been filed. In other words, filing of EGM, apart from filing of shipping bill and GSTR 3B is a mandatory requirement for processing refund claim. The Shipping lines/agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping lines/agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exports from ICDs.
3. In Order to overcome this issue, the Shipping lines have been mandated to include the shipping bills originating from ICDs while filing the electronic EGMs at the gateway ports. In cases where the EGMs have not incorporated the shipping bills pertaining to ICDs, the Shipping lines/agents have been asked to file supplementary EGMs. While the Shipping lines have been largely cooperative in filling regula

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the gateway port should strictly monitor the EGM pendency and error reports available in ICES. The officers at the gateway port have to resolve the EGM errors in an expeditious manner by asking the Shipping lines/agents to file requisite amendments and approving those amendments on ICES. In cases, where there are errors either in the shipping bill or in the local EGM (i.e. truck or train summary), the remedial action has to be taken by jurisdictional officer in ICD.
6. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs because of (i) incorrect gateway port code in local EGM (error M), (ii) change in container for LCL cargo or mistakes committed while entering container number (error C), (iii) incorrect count of containers (error N), (iv) mistakes in entering the nature of cargo – LCL or FCL (error T), (v) the let export order is given in ICES after sailing date of the vessel (error L), ICES has provision to correct all aforementioned err

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Partly Job Work Process
Query (Issue) Started By: – Basha AbdulRazack Dated:- 15-3-2018 Last Reply Date:- 19-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I need to clarify the point for the partly Job work Invoice Issue.
We are sending goods (A) to another company for Job work for which the job worker added some consumables (B) from their end and send it back to us (C)
I need clarification;
1. Can we raise GST Invoice for (A) product or sending in DC as Job work
2. Job Worker added only the value of B and their Labour work and charging GST is it correct? (They have not added the value of product A because they are receiving the product A in DC)
Please Explain.
Reply By KASTURI SETHI:
The Reply:
As per Section 1

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work charges are to be shown accordingly. Please correct me if mistaken.
Reply By Ganeshan Kalyani:
The Reply:
Sending goods on Delivery challan is the correct method. it also benefits to you in the sense that if you raise tax invoice it will be supply and tax has to be paid by you. after work is over the job worker will have to again raise tax invoice on you as it would amount to supply for him . in order to avoid all these trouble the procedure of job work has been given in law. you have to send goods on delivery challan and get back the goods under delivery challan without paying any tax. tax would be applicable on the job work charges. the only conditon is that the material send under delivery challan for processing need to be receiv

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UNABLE TO CHECK STATUS OF IGST REFUND ON ICEGATE SITE
Query (Issue) Started By: – harkirat singh Dated:- 15-3-2018 Last Reply Date:- 27-12-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
We are exporting goods after payment of IGST amount @ 18% since 01.07.2017 as on date.
We are unable to check status of IGST refund on ICEGATE Site.
On site www.icegate.gov.in we are checking GSTIN Enquiry it is showing shipping bill no. and date and invoice no. and date, EGM no. and date for all the shipping bills we have filed on ICD Sonepat (INBDM6)
But when we are checking IGST Validation details on site it is showing
We have already filed Relevant GSTR return
IGST Validation Details Enquiry
No record found for Given in

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id SB Details
SB002 – EGM not filed
SB003 – GSTIN mismatch
SB004 – Record already received not validated
SB005 – Invalid Invoice Number
SB006 – Gateway EGM not available
Reply By nayan kukadia:
The Reply:
Dear Mr. harkirat singh,
I would like to inform you that many of us have the same issue , i also check in icegate igst validation but it show that No record found for given input , as my CA also don"t know what to do. i also write a email to icegate but they are also mum. if you get any solution plz update us also.
with regards,
kukadia nayan
nayankukadia@yahoo.com
Reply By HIREN KATHROTIA:
The Reply:
I AM ALSO FACING THE SAME PROBLEM OF IGST REFUND, AS IN ICE GATE SITE THERE SHOWS NO RECORD FOUND FOR GIVEN INPUT, P

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GST Refund Claims for Export of Goods Should Not Require Proof of Realization like BRC/FIRC by Law.
Circulars
GST
Refund of GST – BRC / FIRC for export of goods – insistence on proof of reali

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Exporters Can Claim GST Refunds on Exports Monthly or Quarterly Within the Same Financial Year.
Circulars
GST
Refund of GST – exports of goods and services – exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years.
TMI Updates – Highlights, quick notes, marquee, annotation, news

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GST Refunds for Exports Must Align with Existing Laws; Applications for Previous Taxes Will Be Rejected.
Circulars
GST
Refund of GST – exports of goods and services – taxes paid under existin

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GST Refunds Available for Exporters: Claim Credit on Goods and Services at Concessional Rates of 0.05% and 0.1.
Circulars
GST
Refund of GST – exports of goods and services – Supplies to Merch

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GST Refunds on Exports: Transitional Credits from Previous Laws Excluded from 'Net ITC' Calculations.
Circulars
GST
Refund of GST – exports of goods and services – the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of ‘Net ITC’.
TMI Updates – Highlights, quick notes,

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GST Export Refund Rule: Resubmitted applications can't face another deficiency memo unless initial issues persist or new issues arise.
Circulars
GST
Refund of GST – exports of goods and services – once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another deficiency memo with respect to the application for the same period, unless the deficiencies pointed out in the original memo remain unrectified, either wholly or partly, or

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Commissioner Can Extend Export Time Limits Under GST for Post Facto Refunds Based on Case Circumstances.
Circulars
GST
Refund of GST – exports of goods – Exports after specified period – the

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GST Refunds for Exports Possible Despite Delayed Letter of Undertaking Submission, Subject to Case-Specific Considerations.
Circulars
GST
Refund of GST – exports of goods and services – The d

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GST Export Refunds Available for Eligible State Tax Credits, Even with Central Tax Drawback Received.
Circulars
GST
Refund of GST – exports of goods and services – refund of eligible credit o

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High Court Orders Government to Reopen GST Portal in Two Weeks for GST Tran-1 Transitional Credit Filing Issues.
Case-Laws
GST
Difficulties in filing of GST Tran-1 – transitional credit – HC

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