Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The CBIC issued guidelines allowing exporters to claim refund of additional IGST paid due to upward revision in export goods' prices after shipment. Exporters can file refund claim electronically on common portal using Form GST RFD-01 under "Any other" category until dedicated category is enabled. The claim requires documents proving price revision, additional IGST payment, forex remittance and CA/CMA certificate. The jurisdictional GST officer will process the claim after verifying GSTR-1/3B details. Refund requires minimum Rs. 1000 eligibility with 2-year time limit from relevant date.
The CBIC issued guidelines allowing exporters to claim refund of additional IGST paid due to upward revision in export goods' prices after shipment. Exporters can file refund claim electronically on common portal using Form GST RFD-01 under "Any other" category until dedicated category is enabled. The claim requires documents proving price revision, additional IGST payment, forex remittance and CA/CMA certificate. The jurisdictional GST officer will process the claim after verifying GSTR-1/3B details. Refund requires minimum Rs. 1000 eligibility with 2-year time limit from relevant date.
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