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Refund cap for integrated tax/cess: claims limited to aggregate amounts declared in GSTR-3B for the corresponding period. Corrigendum permits registered persons to file refund applications in Form GST RFD-01A on the common portal for an extended range of tax periods, provided that the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess reported under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund cap for integrated tax/cess: claims limited to aggregate amounts declared in GSTR-3B for the corresponding period.
Corrigendum permits registered persons to file refund applications in Form GST RFD-01A on the common portal for an extended range of tax periods, provided that the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess reported under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period.
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