GST System Implements Council Approved New Formula for Calculation of Refund of Unutilized ITC on account of Inverted Rated Structure
The Goods and Services Tax Network (GSTN) has implemented the GST Council’s recommendation for the calculation of refund of unutilized Input Tax...
![GST: Application not admissible for Advance ruling if question already pending before DGGSTI, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Application-Advance-ruling-question-DGGSTI-AAR-Taxscan.jpeg "GST: Application not admissible for Advance ruling if question already pending before DGGSTI, rules AAR [Read Order]")
![GST leviable on Reimbursement of Stipend to Trainees on behalf of Industry Partner: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Reimbursement-Stipend-Trainees-Industry-Partner-AAAR-taxscan.jpg "GST leviable on Reimbursement of Stipend to Trainees on behalf of Industry Partner: AAAR [Read Order]")
![CBIC withdraws Circular prescribing Norms for Filing & Processing of Refund Claims by Retail Outlets established at Airports [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Refund-Retail-Outlets-Airports-taxscan.jpeg "CBIC withdraws Circular prescribing Norms for Filing & Processing of Refund Claims by Retail Outlets established at Airports [Read Circular]")
![Export of Electricity: CBIC lays down Manner of filing Refund of Unutilized ITC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/Export-Electricity-CBIC-Refund-Unutilized-ITC-taxscan.jpg "Export of Electricity: CBIC lays down Manner of filing Refund of Unutilized ITC [Read Circular]")
CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified the changes in the revised GST return forms wherein the changes proposed by the GST Council after its 47th meeting have been...
![CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Interest-Payment-of-Tax-GST-Return-taxscan.jpg "CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]")
GST Council proposes to Amend Rules to Resolve Pending IGST Refund Issues: E-Wallet Scheme to be Removed
The 47th GST Council meeting has decided to propose amendment in CGST Rules for the handling of pending IGST refund claims. “Present exemption of IGST on import of goods under AA/EPCG/EOU scheme...
GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC [Read Order]
A division bench of the Delhi High Court has held that the GST department cannot issue a fresh notice during the pendency of the proceedings under section 73 and 74 of the Goods and Services Tax Act,...
![GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-department-New-Demand-Notice-Pendency-Proceedings-Delhi-High-Court-Taxscan.jpg "GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC [Read Order]")
Taxpayer should get Reasonable Time to file Reply: Delhi HC quashes Order Rejecting GST Refund [Read Order]
In Richie Rich Exim Solutions vs Commissioner of CGST, the Delhi High Court quashed the rejection order or refund of RS. 98,54,248/- claimed by the petitioner under the ground in violation of GST...
![Taxpayer should get Reasonable Time to file Reply: Delhi HC quashes Order Rejecting GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Taxpayer-Reasonable-Time-Delhi-HC-Order-GST-Refund-taxascan.jpg "Taxpayer should get Reasonable Time to file Reply: Delhi HC quashes Order Rejecting GST Refund [Read Order]")
Rajasthan HC allows availing of ITC in GSTR-3B due to non-availability of FORM GST ITC-02A on GSTN Portal [Read Order]
The Rajasthan High Court allows Assessee to avail Input Tax Credit in GSTR-3B Return due to non-availability of FORM GST ITC-02A on GSTN Portal at the time of its insertion. The petitioners, M/s...
![Rajasthan HC allows availing of ITC in GSTR-3B due to non-availability of FORM GST ITC-02A on GSTN Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Rajasthan-High-court-ITC-GSTR-3B-FORM-GST-ITC-02A-GSTN-Portal.jpg "Rajasthan HC allows availing of ITC in GSTR-3B due to non-availability of FORM GST ITC-02A on GSTN Portal [Read Order]")
GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]
The Karnataka Authority of Advance Ruling ( AAR ) has held that GST applicable to reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement. ...
![GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Applicable-Reimbursement-Stipend-paid-stipend-Trainees-Industry-partner-AAR-Taxscan.jpg "GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]")
GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]
The Karnataka Authority of Advance Ruling ( AAR ) has held that GST Applicable to reimbursement received from industry partner against cost of medical and accident insurance obtained for the benefit...
![GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Applicable-GST-Reimbursement-Industry-Partner-Cost-accident-insurance-Medical-Insurance-Trainees-AAR-Taxscan.jpg "GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]")