Tag: rfd-01

CGST (Fourth Amendment) Rules 2021. Refund related amendments   MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)   Notification No. 15 /2021–Central Tax   New Delhi, the 18th May, 2021   G.S.R. 333(E).—In exercise of the powers conferred by section 164 of the Central Goods …

CBIC Clarification on GST refund related issues. Deemed Export Supply, Calculation of Adjusted Total Turnover, relaxation for filing refund claim Circular No. 147/03//2021-GST CBEC-20/23/03/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 12th March, 2021 To, The Principal Chief …

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 …