Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    April 4, 2026   Notifications Income Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   Circulars Customs
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    April 4, 2026   Circulars Customs
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case Laws GST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case Laws GST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
    April 4, 2026   Case Laws GST
    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    April 4, 2026   Case Laws GST
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    April 4, 2026   Case Laws GST
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
    April 4, 2026   Case Laws GST
    NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
    April 4, 2026   Case Laws GST
    Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
    April 4, 2026   Case Laws GST
    Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
    April 4, 2026   Case Laws GST
    Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
    April 4, 2026   Case Laws GST
    GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
    April 4, 2026   Case Laws GST
    Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
    April 4, 2026   Case Laws Income Tax
    Limited appellate interference in condonation of delay upheld where the Tribunal acted on sufficient cause and substantial justice.
    April 4, 2026   Case Laws Income Tax
    Revision under section 264 is maintainable against a penalty order; penalty fails where no under-reported income is shown.
    April 4, 2026   Case Laws Income Tax
    Limitation for fresh assessment after remand barred further demand when no order was passed within time.
    April 4, 2026   Case Laws Income Tax
    Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.
    April 4, 2026   Case Laws Income Tax
    Transfer pricing reimbursements and royalty: cost-to-cost evidence sustained relief, while unsupported advertising reimbursement was disallowed.
    April 4, 2026   Case Laws Income Tax
    Educational institution exemption allowed where school receipts stayed within the statutory threshold under section 10(23C)(iiiad).
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
April 4, 2026   Notifications Income Tax
India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
April 4, 2026   Circulars Customs
Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.
April 4, 2026   Circulars Customs
Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
April 4, 2026   Case Laws GST
Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
April 4, 2026   Case Laws GST
GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
April 4, 2026   Case Laws GST
Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
April 4, 2026   Case Laws GST
Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
April 4, 2026   Case Laws GST
Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
April 4, 2026   Case Laws GST
NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
April 4, 2026   Case Laws GST
Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
April 4, 2026   Case Laws GST
Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
April 4, 2026   Case Laws GST
Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
April 4, 2026   Case Laws GST
GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
April 4, 2026   Case Laws GST
Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
April 4, 2026   Case Laws Income Tax
Limited appellate interference in condonation of delay upheld where the Tribunal acted on sufficient cause and substantial justice.
April 4, 2026   Case Laws Income Tax
Revision under section 264 is maintainable against a penalty order; penalty fails where no under-reported income is shown.
April 4, 2026   Case Laws Income Tax
Limitation for fresh assessment after remand barred further demand when no order was passed within time.
April 4, 2026   Case Laws Income Tax
Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.
April 4, 2026   Case Laws Income Tax
Transfer pricing reimbursements and royalty: cost-to-cost evidence sustained relief, while unsupported advertising reimbursement was disallowed.
April 4, 2026   Case Laws Income Tax
Educational institution exemption allowed where school receipts stayed within the statutory threshold under section 10(23C)(iiiad).

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2018 › October, 2018 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Refund of unutilised input tax credit on account of zero rated...

Rule 89(4B) CGST Rules: Claim Refunds on Unutilized Input Tax Credit for Zero-Rated Supplies Without Tax Payment.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST October 10, 2018 Act-Rules
Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.
View Source View

Topics

Acts Income Tax
Next ➔