Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Refund
- Timeline to apply refund (7)
- Whether refund claim filed pursuant to favorable Appellate Order can be rejected on grounds of limitation ?
- Whether limitation period to file refund application is applicable on tax paid by mistake ?
- Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
- Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
- Whether refund claim can be allowed if application is filed beyond the prescribed timelines ?
- Whether refund application timeline can be counted from date of submission before the wrong jurisdictional office ?
- Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
- Validity of application of refund claim (6)
- Whether refund application can be filed by recipient who borne the incidence of tax ?
- Whether refund claim can be rejected on the ground physical signature is missing on the invoice ?
- Whether refund claim can be rejected basis ground not raised in show-cause notice ?
- Whether refund claim can be clubbed across different financial year ?
- Whether manual filing of refund application is allowed under GST ?
- Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
- Refund of tax (12)
- Whether refund of wrong payment of tax is allowed if incidence of tax is passed ?
- Whether refund is admissible of tax pertaining to erstwhile regime but paid under the GST regime ?
- Whether refund of IGST is allowed if exporter has claimed duty drawback ?
- Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
- Whether refund of input tax credit can be denied due to no nexus with export of services ?
- Whether refund claim is allowed of inadvertent payment of tax on exempt supply ?
- Whether a refund of tax paid on a contract is allowed if the contract is subsequently cancelled ?
- Whether original documents are required to be submitted for verification of refund claim ?
- Whether refund can be withheld due to tag of risky exporter ?
- Whether sanctioned refund can be denied if revenue seeks to file appeal against the same ?
- Whether refund claim be simultaneously claimed for both zero rated exports and unutilized ITC arising from inverted duty structure ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Refund of protest / pre-deposit amount (2)
- Interest on delayed refund of tax (2)
