- Home
- General Issues
- Refund
- Validity of application of refund claim
- Whether manual filing of refund application is allowed under GST ?
Whether manual filing of refund application is allowed under GST ?
Issue Favourable to Tax Payer ?:- yes
Held - when Rule 97A permits manual filing also, it is not known why the filing was restricted to electronically in the said Circular. So, the cont.....
Issue Favourable to Tax Payer ?:- yes
Held - The application for refund is rejected only on the ground that the said refund claim application is not filed electronically and in accordan.....
Issue Favourable to Tax Payer ?:- yes
Held - Section 54 of the Act referred to above provides that any person claiming refund of any tax and interest, if any, paid on such tax or any am.....
Issue Favourable to Tax Payer ?:- yes
Held - The origin of the impugned circular can be traced to section 168 of the Central Goods and Services Tax Act, 2017, which empowers the Central.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
