Refund under GST ensures online, time bound recovery of erroneously paid tax and unutilised input tax credits. Refund under GST is a time bound online process to recover amounts not due, including excess tax, interest, penalties or balances in the electronic cash ledger. Refundable categories include tax on exports and deemed exports, unutilised input tax credit from zero rated supplies or inverted duty structures, supplies not provided, recharacterised intra State/inter State supplies, refunds to casual/non resident taxable persons subject to continuity of returns, pre deposits and refunds to notified international agencies. The CGST Act and Rules prescribe application, acknowledgement, provisional grants, sanction, interest on delayed refunds and recovery, with claims to be filed within two years from the relevant date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund under GST ensures online, time bound recovery of erroneously paid tax and unutilised input tax credits.
Refund under GST is a time bound online process to recover amounts not due, including excess tax, interest, penalties or balances in the electronic cash ledger. Refundable categories include tax on exports and deemed exports, unutilised input tax credit from zero rated supplies or inverted duty structures, supplies not provided, recharacterised intra State/inter State supplies, refunds to casual/non resident taxable persons subject to continuity of returns, pre deposits and refunds to notified international agencies. The CGST Act and Rules prescribe application, acknowledgement, provisional grants, sanction, interest on delayed refunds and recovery, with claims to be filed within two years from the relevant date.
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