Central Goods and Services Tax (Fourth Amendment) Rules, 2021

Central Goods and Services Tax (Fourth Amendment) Rules, 2021 The Central Board of Indirect Taxes and Customs has come up with various crucial amendments by introducing Central Goods and Services Tax (Fourth Amendment) Rules, 2021, vide notification no. 15/2021- Central…

Cancellation of Order – GST Refund Procedure

Cancellation of Order - GST Refund Procedure To address the issues brought forward by the taxpayers on account of disruption and cancellation of orders on account of COVID-19, the Central Board of Indirect Taxes and Customs (CBIC) has issued GST…

GST Refund Claim

GST Refund Claim - By Order Prior to understanding the procedure to claim a GST refund, first of all, let us know the flow of activity and applicability for refund procedure. The following narrates the relevant flow of activity: The…

GST RFD – 01

GST RFD–01  RFD–01 is an application for processing refund under GST. Any individual registered under GST can claim a refund of taxes, interests paid more than the accumulated input tax credit in the electronic credit ledger where the output tax liability…

When GST Refund Application Can Be Filed?

When GST Refund Application Can Be Filed? An overview of the various situations that could lead to a GST refund for a taxpayer. Finalization of Provisional Assessment The assessee carries out the Provisional assessment when the assessee finds it difficult…

Relevant Date for GST Refunds

Relevant Date for GST Refunds When it comes to refunds in GST, the concept of relevant date plays a vital role, as the application for refund has to be made within two years of the relevant date. In this article,…

Manual Filing and Processing of GST Refund Claims

Manual Filing and Processing of GST Refund Claims In order to speed up GST refund processing, the Government has introduced manual filing and processing of GST refund claims. The procedure for manual filing of GST refund claim is provided in…

GST Refund for Tourists Visiting India

GST Refund for Tourists Visiting India Many countries such as Canada, Australia, New Zealand and others implemented GST and offers GST refund for tourists visiting their country. Similarly, in India, the GST Act provides options to avail GST refund for…

How to Get GST Refund?

How to Get GST Refund? GST refund applies to any taxpayer upon making extra GST payment in the form of tax, interest, penalty, fees or any others. For the refund process, the taxpayer shall apply through FORM GST RFD-01, as…