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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi GST Refund Process Overhaul: Electronic Submissions, Uniform Procedures, and ITC Clarifications for Streamlined Taxpayer Experience.</h1> The circular addresses issues related to GST refund processes in Delhi, aiming to streamline and clarify procedures. It mandates electronic submission of refund applications and supporting documents to reduce taxpayer burden and ensures uniformity in processing. The calculation of refunds for accumulated input tax credit (ITC) due to an inverted duty structure, emphasizing the inclusion of all inputs regardless of tax rates. It also clarifies refund eligibility for compensation cess and addresses the treatment of ITC on goods and services. The circular advises tax authorities to expedite refund processes to avoid interest liabilities and modifies previous instructions accordingly.
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