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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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 Previous manual process superseded, except for already filed applications.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 Previous manual process superseded, except for already filed applications.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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