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    September 30, 2026   Notes IBC
    Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
    September 30, 2026   Notes GST
    Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppressi...
    September 30, 2026   Notes GST
    Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
    September 30, 2026   Notifications Income Tax
    Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
    September 30, 2026   Notifications Labour laws
    ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
    September 30, 2026   Circulars Income Tax
    Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
    September 30, 2026   Circulars Customs
    Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
    September 30, 2026   Case Laws GST
    Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
    September 30, 2026   Case Laws GST
    Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
    September 30, 2026   Case Laws GST
    Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
    September 30, 2026   Case Laws GST
    Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
    September 30, 2026   Case Laws GST
    Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
    September 30, 2026   Case Laws GST
    Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
    September 30, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain ...
    September 30, 2026   Case Laws GST
    Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
    September 30, 2026   Case Laws GST
    Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
    September 30, 2026   Case Laws GST
    E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.
    September 30, 2026   Case Laws GST
    Expired e-way bill penalties require tax-evasion context; clerical PIN-code errors without evasive intent should not trigger detention.
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September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.
September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
September 30, 2026   Notes GST
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
September 30, 2026   Notifications Income Tax
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.
September 30, 2026   Notifications Income Tax
Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
September 30, 2026   Notifications Income Tax
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
September 30, 2026   Case Laws GST
Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
September 30, 2026   Case Laws GST
Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
September 30, 2026   Case Laws GST
Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
September 30, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain enforceable.
September 30, 2026   Case Laws GST
Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
September 30, 2026   Case Laws GST
Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.
September 30, 2026   Case Laws GST
Expired e-way bill penalties require tax-evasion context; clerical PIN-code errors without evasive intent should not trigger detention.

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Home › Highlights › GST - States › 2024 › September, 2024 › This
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GST - States

This circular prescribes the mechanism for refund of additional...

Exporters Can Claim IGST Refund on Price Revisions: Submit FORM GST RFD-01 with Required Documents Within 2 Years.

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GST - States September 17, 2024 Circulars
This circular prescribes the mechanism for refund of additional Integrated Tax (IGST) paid by exporters on account of upward revision in price of exported goods subsequent to exports. Exporters can file refund application in FORM GST RFD-01 electronically on the common portal, which will be processed by the jurisdictional GST officer. Required documents include copy of shipping bill, invoices, contracts indicating price revision, proof of additional IGST payment, foreign remittance details, and chartered accountant certificate. The proper officer shall verify the revised value, foreign exchange remittance, and IGST payment before granting refund through FORM GST RFD-06. In case of downward price revision, the exporter must deposit the excess refund received along with interest. The time limit for filing refund is two years from the relevant date.
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