WebSubject : Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2024. The Government has issued notifications under Section 168A of the CGST Act, 2024, wherein the time limit for completion of various actions, by any authority or by any person, WebNo. 125/44/2024-GST dated 18.11.2024 stands modified as under: “26. In this regard, it is clarified that for the tax periods commencing from 01.07.2024 to 31.03.2024, such registered persons shall be allowed to file the refund application in FORM GST RFD-01 on the common portal subject to the condition that
CBIC issues clarifications on refunds due to inverted tax …
WebApr 2, 2024 · Section: - 54(1) Rule: - 89A Form: - RFD-01 Notification No: - 26/2024-Central Tax dated 26.12. ... but jaha tak muje pata hai GST refund claim karne ke liye mere pas GST number hona chaiye na. ab ... WebSep 13, 2024 · Supreme Court: Inverted duty refund not admissible for input services The top court also set aside the Gujarat HC judgement which declared that Rule 89 (5) of CGST Rules as ultra vires Section 54... def of pedagogical
Refund under GST, Goods and Services Tax - GST
Web2 hours ago · 2. The brief facts are that the appellant imported goods for trade and had claimed refund of Special Additional Duty (SAD), as allowable under Notification No.102/2007-Customs on 19.02.2024 The said refund claims was filed on 23.01.2024 and the same were adjudicated vide order-in-original dated 28.02.2024 as follows:-Table Web1 day ago · The petitioner’s application dated 31.05.2024 was accepted on 01.06.2024 without issuing the deficiency memo. Thereafter, the Adjudicating Authority issued a show cause notice dated 20.07.2024 proposing to deny refund of Integrated Tax to the petitioner on the ground that the petitioner and the service recipient(s) were not distinct persons. 5. def of pedalboat