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...
This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. Application to be filed quarterly or clubbed for multiple quarters. Refund eligibility subject to supplier filing outward supply details and returns. Proper officer to process application similar to other refunds, verifying invoices, tax payment, and ITC reversal. Previous manual process superseded, except for already filed applications. Difficulties in implementation to be brought to Commissioner's notice.
This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. Application to be filed quarterly or clubbed for multiple quarters. Refund eligibility subject to supplier filing outward supply details and returns. Proper officer to process application similar to other refunds, verifying invoices, tax payment, and ITC reversal. Previous manual process superseded, except for already filed applications. Difficulties in implementation to be brought to Commissioner's notice.
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