Inverted Tax Structure

  • GST

CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification/Circular declared ultra vires  

CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and…

5 years ago
  • GST

CBIC issues clarification on GST refund related issues

CBIC Clarification on GST refund related issues Circular No. 79/53/2018-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of…

5 years ago
  • GST

Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) – Frequently Asked Questions

Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)-FAQ 1. What is Inverted Tax Structure in the GST regime?…

6 years ago