Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. CSD to file refund application quarterly, allowed to club multiple quarters/financial years. Refund available only if supplier furnished invoice details in GSTR-1 and filed GSTR-3B. Proper officer to process refund claim as per Rule 89, verify invoices, tax payment and ITC reversal. Refund amount capped at 50% of taxes paid. Earlier Circular 60/34/2018-GST superseded for electronic refund applications.
Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. CSD to file refund application quarterly, allowed to club multiple quarters/financial years. Refund available only if supplier furnished invoice details in GSTR-1 and filed GSTR-3B. Proper officer to process refund claim as per Rule 89, verify invoices, tax payment and ITC reversal. Refund amount capped at 50% of taxes paid. Earlier Circular 60/34/2018-GST superseded for electronic refund applications.
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