Tag: gst refund

CBEC Clarification on GST refund related issues Circular No.135/05/2020-GST   CBEC-20/01/06/2019-GSTGovernment of IndiaMinistry of Finance Department of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****   New Delhi, Dated the 31st March, 2020   To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The …

GSTN Advisory for Tracking GST Refund Application Status on the GST / PFMS portal. payment is made after validation of bank account mentioned in RFD-01 Tracking GST Refund Application Status on the GST Portal and PFMS portal 28/03/2020 1. The functionality to track the status of refund application …

Clarification on fully electronic refund process through FORM GST RFD-01 & single disbursement. CBIC has issued a Master Circular No. 125/44/2019 – GST to clarify fully electronic refund process through FORM GST RFD-01 and single disbursement. Earlier, after roll out of GST w.e.f. 01.07.2017, as per temporary mechanism …

Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum Circular No. 111/30/2019 – GST F.No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****** New Delhi, the 3rd October, …

Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed Refund application FORM GST RFD-01 where NIL claim filed inadvertently Circular No. 110/29/2019 – GST F.No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry …

GST refund-payment advice to be issued instead of payment order by the Proper Officer MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 42/2019–Central Tax New Delhi, the 24th September, 2019 G.S.R. 683(E).—In exercise of the powers conferred by section 164 of the Central …

Provisions of section 103 of the Finance Act 2019 to come into force w.e.f. 01.09.2019 regd disbursement of refund of State Tax  Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs Notification No. 39/2019 – Central Tax New Delhi, the 31st August, 2019 G.S.R. …

Extension of period of relief for filing GST refund application FORM GST RFD-01A on the common portal by by relaxed validation till 30.06.2019   Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018  Certain registered persons, while filing the return in FORM GSTR-3B for a given tax period, committed errors …

Tax free retail outlets beyond immigration counters making tax free supply to outgoing international tourist can claim refund of GST paid on inward supply  MINISTRY OF FINANCE(Department of Revenue) Notification No. 11 /2019–Central Tax (Rate) New Delhi, the 29th June, 2019 G.S.R. 460(E).—In exercise of the powers conferred …

Refund of accumulated ITC on account of inverted tax structure, for periods in which there is reversal required to be lapsed – CBIC Clarification Circular No. 94/13/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy …