REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RoDTEP) SCHEME UNDER FOREIGN TRADE POLICY
By Mr. Ramesh Chandra Jena, Advocate Export Promotion Scheme under Chapter 4 of the Foreign Trade Policy 2015-20 is having…
Category: Refund
Circular No. 162/18/2021-GST dated 25.09.2021 providing clarification on Relevant date for refund in respect of transactions considered as Inter State instead of Intra State supply or vice versa
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…
IGST refunds are hold-up due to invoice mismatch (SB005)-Circular 05/2021-Customs
Source : CBIC A Circular no. 05/2021-Customs is published by CBIC dated 17.02.2021. Vide this circular a facility is given…
GST Return filing system (v3.0) w.e.f. 01.01.2021
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…
WRIT ISSUED BY GUJARAT HIGH COURT IN THE CASE OF M/S HEAVY METAL.
A Writ of Mandamus is a judicial remedy which a person aggrieved can seek from a court. Mandamus is an…
Refund cannot be denied merely based on the Circular
The Hon’ble Madras High Court in the case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT…
Refund of tax under GST
Section 54 of CGST Act, 2017 provides for refund of tax. Time-period to claim refund: Any person claiming refund of…