Home » Posts tagged "GST REFUND"

Provision related to Refund under GST Law

There are certain situations under which you can claim refund under GST law.  Due to zero rates on Export, and inverted tax on certain supply, i.e. inward supply is taxed more than outward supply.  As per section 54(1) of CGST Act, 2017 Application for refund...

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Changes in CGST rules for application of GST refund

The CGST Rules, 2017 No. rule No. 89 relating to “Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount”, further amended by notification no. Notification No. 47/2017 – Central Tax. Government of India Ministry of Finance Department of Revenue Central Board of...

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Cases not eligible for GST Refund

Cases not eligible for GST Refund : Refund is subject to restriction and in certain circumstances, refund is not available to the taxpayer in following cases:- a. Time bound Application for GST refund. As per Section 54(1) any application made after expiry of two year...

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