https://www.taxtmi.com/article/detailed?id=8873 The executive amendment limiting refunds under Rule 89(5) to inputs only is challenged as ultra vires and arbitrary because Section 54(3) vests a right to refund unutilised input tax credit for inverted duty supplies; likewise, notifications treating importers as reverse-charge payers for ocean freight are contested as lacking statutory basis where both provider and recipient of freight are outside India; and GSTN's state-restricted auto-population of GSTR-9 is criticised as an unauthorized administrative bar to claiming input tax credit irrespective of place of supply. en-us Sat, 28 Dec 2019 09:59:20 +0530 Sat, 28 Dec 2019 09:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8873 The executive amendment limiting refunds under Rule 89(5) to inputs only is challenged as ultra vires and arbitrary because Section 54(3) vests a right to refund unutilised input tax credit for inverted duty supplies; likewise, notifications treating importers as reverse-charge payers for ocean freight are contested as lacking statutory basis where both provider and recipient of freight are outside India; and GSTN's state-restricted auto-population of GSTR-9 is criticised as an unauthorized administrative bar to claiming input tax credit irrespective of place of supply. Articles Goods and Services Tax - GST Sat, 28 Dec 2019 09:59:20 +0530 https://www.taxtmi.com/article/detailed?id=8873