Background: In case appeals against the rejection of refund application, the credit amount is not being re-credited to the credit ledger, until the appeal is finally rejected. And  Currently the process of appeal is manual. Procedure: The regd. person shall file a new refund application for the same period under “Refund on account of assessment/provisional … "Procedure for claiming the refund amount in cases where...

Conditions: If the claim is for refund of the accumulated input tax credit on account of : a. Exports without payment of tax b. Supplies to SEZ Unit/SEZ Developer without payment of tax c. Accumulation due to Inverted tax structure and the supplier has not filed any refund application for the future period under the … "Persons who had inadvertently filed the “NIL” Refund application...

As per the existing procedure, the proper officer shall finalize the refund claime and issue payment advice, later the disbursement of the CGST/SGST/IGST shall be done by the respective officers. Considering the delay in disbursement of refunds by state governments, new Sub-rule 4 has been inserted in Rule 91, to provide that all the components … "The Central govt. shall disburse the consolidated refund amount...

The Rule 21A talks about the suspension of the registration. The sub rule 3 specifies, in case of suspension, the supplier should not make any taxable supplies. Which is leading to interpretation of holding up the activities till the date of revocation. Hence, an explanation has been inserted for Rule 21(3) to clarify that the … "Procedure for Invoicing & Declaration of turnover during the...