Zero-rated supply refund formula set, linking admissible input tax credit recovery to adjusted turnover and defined turnover components. The amendment deems a Central GST Unique Identity Number to be a Haryana UIN; restricts retroactive amendment of registration particulars absent Commissioner order; prescribes a formula to calculate refunds of input tax credit for zero-rated supplies without payment under bond or LUT with defined terms; grants targeted refunds where suppliers availed specified notifications; requires quarterly FORM GST RFD-10 refund filings with inward-supply statements; substitutes and expands Forms REG-10, REG-13, GSTR-11 and RFD-10 to set application, verification, representative-in-India and documentation requirements.
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.
Zero-rated supply refund formula set, linking admissible input tax credit recovery to adjusted turnover and defined turnover components.
The amendment deems a Central GST Unique Identity Number to be a Haryana UIN; restricts retroactive amendment of registration particulars absent Commissioner order; prescribes a formula to calculate refunds of input tax credit for zero-rated supplies without payment under bond or LUT with defined terms; grants targeted refunds where suppliers availed specified notifications; requires quarterly FORM GST RFD-10 refund filings with inward-supply statements; substitutes and expands Forms REG-10, REG-13, GSTR-11 and RFD-10 to set application, verification, representative-in-India and documentation requirements.
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