{"id":70943,"date":"2025-02-13T08:36:21","date_gmt":"2025-02-13T03:06:21","guid":{"rendered":""},"modified":"2025-02-13T08:36:21","modified_gmt":"2025-02-13T03:06:21","slug":"employers-can-claim-gst-refund-on-notice-pay-recovery-within-two-years-of-circular-178-10-2022-under-section-54","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70943","title":{"rendered":"Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178\/10\/2022 Under Section 54"},"content":{"rendered":"<p>Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178\/10\/2022 Under Section 54<br \/>Case-Laws<br \/>GST<br \/>HC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 178\/10\/2022-GST, notice pay recovery by employers was deemed non-taxable due to absence of service supply. The two-year limitation period for refund claims commenced from the circular&#39;s issuance date (03.08.2022), making claims filed <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85714\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178\/10\/2022 Under Section 54Case-LawsGSTHC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 1<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70943","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70943"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70943\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}