GST-Goods and Service Tax - 327. page

Goods and Services Tax Act – GST Law

Grant of provisional refund in case of exports : The provisional refund under section 54(6) shall be granted subject to the following conditions — (a) the person claiming refund has, […]

Doctrine of unjust enrichment in case of refund of GST : Refund will be normally paid in Consumer Welfare Fund, and not paid to the taxable person who has applied […]

Interest on delayed refunds If any tax refundable under section 54(5) to any applicant is not refunded within sixty days from the date of receipt of application under section 54(1), […]

Refund of unutilized input tax credit : Subject to the provisions of section 54(10), a taxable person may claim refund of any unutilized input tax credit at the end of […]

Refund of input tax credit in Electronic Credit Ledger : Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant […]

Relevant date for filing refund claim : Refund is required to be filed with specified period from ‘relevant date’. As per Explanation 2 to section 54 of CGST Act, “relevant […]

Withholding of refund or deduction from refund in certain cases : If taxable person has defaulted in furnishing of return or payment of taxes or if any tax, interest or […]

Withholding refund by order by Commissioner, if matter is in appeal : If an order giving rise to a refund is the subject matter of an appeal or further proceeding […]

Order sanctioning interest on delayed refunds : Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a […]

Refund order or adjudication order after SCN and hearing : Where the proper officer is satisfied that the amount refundable under rule 4(1) or 4(2) is payable to the applicant […]