In a bid to make the GST refund system more automated, the government is introducing an Annexure-B offline utility in place of the earlier PDF-based Annexure-B in Form GST RFD-01, making the refund filing process more streamlined, structured and system-driven.
The Hon’ble High Court of Jammu & Kashmir and Ladakh at Jammu in the case of Bharat Oil Traders held that amendment to Explanation (2)(e) Section 54 CGST Act, 2017 w.e.f. February 1, 2019 substituting “relevant date” for unutilized ITC refund u/s 54(3)(ii) inverted duty structure from “end of financial year in which claim arises” to “due date for furnishing return u/s 39 for period claim arises” operates prospectively and cannot retrospectively divest vested rights accrued pre-amendment.
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in Section 54 of the CGST/OGST Act, as the matter falls within the ambit of Article 265 of the Constitution of India, which mandates that no tax shall be levied or collected except by authority of law.
Sales Tax Bar Association (Regd.), New Delhi filed representation to The Commissioner, State Tax/ DGST, New Delhi on issues relating to cancellation of registration and processing of refund applications under GST.
The Hon’ble Madras High Court in Larsen and Toubro Ltd. held that any pre deposit made under the VAT regime by debiting ITC must be refunded in cash after the implementation of GST.
The Institute of Chartered Accountants of India (ICAI) issued Handbook on Refunds under GST. This is 3rd Edition published in January, 2026, the first one was published on April, 2020.
Putting to rest the long-running confusion around ‘intermediary’ services under Goods and Service Tax (GST) law..
The Hon’ble Gujarat High Court in the case of Shah Paperplast Industries Ltd. & Anr. held that CBIC’s Circular No. 172 dated July 06, 2022, which restricts refund of tax paid on ‘deemed exports,’ cannot be invoked to deny refund of unutilized ITC to actual exporters under Section 54(3), where neither the supplier nor recipient has claimed deemed export benefits, and all supplies have been shown as regular B2B exports.
The Hon’ble Delhi High Court in the case of Gameloft Software Private Limited held that when tax authorities delay issuing deficiency memos beyond the prescribed 15 days after receiving a GST refund application, the taxpayer cannot be penalized for the delay.
The Federation of Industrial & Commercial Organisation (FICO) has slammed the Punjab government over prolonged delay in releasing GST refunds to manufacturers and commercial units. The industry body has demanded urgent intervention from the state leadership, warning that continued delays could push the industrial sector towards agitation.
