Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Suppliers may claim refunds of tax on deemed exports when recipients have not availed input tax credit and furnish undertakings permitting the claims; both parties cannot claim refunds for the same supplies. Refund applications may combine tax periods across financial years. The two-year limitation is assessed for each supply by reference to the return relating to that supply, rather than the period entered in the application. Prior intimation in Form A is required for supplies to an export-oriented unit. An appellate order granting a refund against rejection is treated as an order under Section 54(5), and interest on refunds delayed beyond 60 days is governed by Section 56.
Suppliers may claim refunds of tax on deemed exports when recipients have not availed input tax credit and furnish undertakings permitting the claims; both parties cannot claim refunds for the same supplies. Refund applications may combine tax periods across financial years. The two-year limitation is assessed for each supply by reference to the return relating to that supply, rather than the period entered in the application. Prior intimation in Form A is required for supplies to an export-oriented unit. An appellate order granting a refund against rejection is treated as an order under Section 54(5), and interest on refunds delayed beyond 60 days is governed by Section 56.
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