EXPORT REFUND

Non-Transmission of Data Relating to Export From GSTN to ICEGATE Is Not A Valid Ground to Withhold Refund: Bombay High Court

Non-Transmission of Data Relating to Export From GSTN to ICEGATE Is Not A Valid Ground to Withhold Refund: Bombay High Court

SRC Chemicals Private Limited & Anr. v. Central Board of Indirect Taxes and Customs & Ors. The Petitioner made certain exports on 28th June 2017, on which date the CGST Act and the IGST were not in force. However, due to reasons beyond the control of the Petitioner, the Shipping Bill did not get printed …

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export of service

Can Intermediary claim refund as ‘export of service’?

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL in case of Teretex Trading (P.) Ltd. vide ORDER NO. 03/WBAAR/2021-22 dated JUNE 28, 2021 decided the same issue. • Submission of Applicant:- As stated by the applicant, the modus operandi of the business activities to be undertaken by him may be briefly summarised as under:   To locate …

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Amendment in AEO Programme; auto renewal of AEO T1 validity for continuous certification based on continuous compliance monitoring

Is Your Export Refund Stuck due to Mismatch between GSTR-1 and GSTR-3B? Here is Big Relief Provided by the CBIC

The Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 04/2021-Customs dated 16th February 2021 regarding extension of IGST Refund Circular for records not transmitted due to GSTR1 & GSTR3B mismatch error up-to 31.03.2021.