Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in FORM GST RFD-01 electronically on common portal under "Any other" category until separate category developed. Claim processed by jurisdictional GST officer based on documents establishing admissibility. Details of shipping bills, IGST amount, refund sanctioned by customs to be provided to GST officers. Minimum refund amount Rs. 1000. Time limit 2 years from relevant date. Required documents listed. Proper officer to verify GSTR-1, GSTR-3B, foreign remittances. Refund sanctioned in FORM GST RFD-06 with detailed speaking order. For downward revision, exporter to deposit excess refund received with interest.
Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in FORM GST RFD-01 electronically on common portal under "Any other" category until separate category developed. Claim processed by jurisdictional GST officer based on documents establishing admissibility. Details of shipping bills, IGST amount, refund sanctioned by customs to be provided to GST officers. Minimum refund amount Rs. 1000. Time limit 2 years from relevant date. Required documents listed. Proper officer to verify GSTR-1, GSTR-3B, foreign remittances. Refund sanctioned in FORM GST RFD-06 with detailed speaking order. For downward revision, exporter to deposit excess refund received with interest.
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