GST refund and adjustment require credit notes or refund vouchers and specified refund filings under law. Where GST was paid on advances or on supplies later cancelled or returned, suppliers must issue a credit note when an invoice was issued and adjust tax liability in the return; where no output liability exists, the supplier may file a claim for excess payment of tax using the prescribed refund form. If GST was paid on advances without invoice, a refund voucher must be issued and refund claimed via the specified refund form. Extensions for LUT filing, TDS deposit and refund application timelines are also prescribed.
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.
GST refund and adjustment require credit notes or refund vouchers and specified refund filings under law.
Where GST was paid on advances or on supplies later cancelled or returned, suppliers must issue a credit note when an invoice was issued and adjust tax liability in the return; where no output liability exists, the supplier may file a claim for excess payment of tax using the prescribed refund form. If GST was paid on advances without invoice, a refund voucher must be issued and refund claimed via the specified refund form. Extensions for LUT filing, TDS deposit and refund application timelines are also prescribed.
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