The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ...

Calcutta High Court held that GST circulars issued in 2022 cannot retrospectively restrict refund claims when the taxpayer’s right to claim refund had already accrued and the application was filed ...

The Centre has proposed 'next generation' GST (goods and services tax) reforms in registration, refund and return processes as it looks to ease the compliance burden for GST-registered taxpayers. As ...