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By Mr. Ramesh Chandra Jena, Advocate Export Promotion Scheme under Chapter 4 of the Foreign Trade Policy 2015-20 is having provision of several schemes to boost exports of the Country by way of giving incentives to the domestic manufacturers to…
Circular No. 162/18/2021-GST dated 25.09.2021 provides clarification in respect of refund under Section 77 of the CGST Act/ Section 19 of IGST Act, 2017 for transactions considered as Inter State instead of Intra State supply or vice versa which are…
Source : CBIC A Circular no. 05/2021-Customs is published by CBIC dated 17.02.2021. Vide this circular a facility is given to exporters to resolve invoice mis-match error (SB005) as because of this error the refund on exports with payment of…
Article by, CA HARSHIL SHETH, Email : ca.harshilsheth@gmail.com Contact: 9879831157 Title: GST Return filing system (version 3.0) from 01.01.2021 Intention to Overhaul GST return filing system, But is it correct solution in reality ??? (Notification 82 to 85 is published…
A Writ of Mandamus is a judicial remedy which a person aggrieved can seek from a court. Mandamus is an order or direction from a court to any government, subordinate court, corporation, or public authority, to do or forbear from…
The Hon’ble Madras High Court in the case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS has ruled on 19.11.2019 that the petitioner is entitled for refund and it cannot be ignored by…
Section 54 of CGST Act, 2017 provides for refund of tax. Time-period to claim refund: Any person claiming refund of any tax and interest which he has paid may make an application before the expiry of two years from the…