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We are analysing the provisions of Notification no. 16/2020 – CT dt. 23.03.2020. One update is already forwarded to you. This is the second part on the same notification. Certain important amendments have been made in connection with refunds, in the CGST Rules, 2017, which are explained in this article. A new sub rule (4A) … Read more
Earlier old GST Law, the limitation of two years for filing refund claim was not applicable for amount paid under protest. This provision has been deleted in the revised GST Law thereby meaning that there will be no mechanism for paying tax under protest. A new provision for refund of tax by specialised agency of … Read more
8th floor, Vikrikar Bhavan Mazgaon , Mumbai-400010. TRADE CIRCULAR To, ………………………… ………………………… NO.VAT/ Refund/ AC ST(VAT-2)/87 Mumbai, Dated: – 06/02/2016 Trade circular.No.5T of 2016 Sub: Grant of Refunds under VAT – Guidelines to grant refunds claimed in Form e-501 and assessment thereof on priority Ref: – Trade Circular No. 22T of 2010, Dated 05/10/2010 Gentleman/ … Read more
In an initiative to reduce taxpayer grievances and enhance the taxpayer satisfaction, the Central Board of Direct Taxes had issued instructions to Central Processing Center (CPC), Bengaluru and the field officers in December, 2015 to issue refunds of amounts less than Rs.50,000/- expeditiously. As a result of the special drive to issue smaller refunds, 18,28,627 … Read more
Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 7th December, 2015 Subject: Expediting issue of refunds below fifty thousand for A. Y. 2013-14 and A.Y. 2014-15 – regarding This initiative is expected to significantly reduce taxpayer grievances and enhance the taxpayer satisfaction. Pr. Commissioner of Income Tax … Read more