Refund eligibility for ISDs, composition and non-resident taxpayers clarified: specific return forms suffice to claim cash or credit refunds. Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require filing FORM GSTR-1 or FORM GSTR-3B; the return forms prescribed for those persons (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice for claiming refunds of electronic cash and/or credit ledger balances. Portal filing validation for integrated tax refunds on exports/SEZ supplies is relaxed for specified early tax periods provided the claimed integrated tax/cess does not exceed the aggregate disclosed in columns 3.1(a)-(c) of FORM GSTR-3B.
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 eligibility for ISDs, composition and non-resident taxpayers clarified: specific return forms suffice to claim cash or credit refunds.
Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require filing FORM GSTR-1 or FORM GSTR-3B; the return forms prescribed for those persons (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice for claiming refunds of electronic cash and/or credit ledger balances. Portal filing validation for integrated tax refunds on exports/SEZ supplies is relaxed for specified early tax periods provided the claimed integrated tax/cess does not exceed the aggregate disclosed in columns 3.1(a)-(c) of FORM GSTR-3B.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
