Table of Contents
Introduction Waivers and Time Extensions Monetary Limits and Pre-Deposit Reductions Rate Adjustments and Exemptions Specific Exemptions Procedural Amendments Special Clarifications Conclusion
Introduction
The 53rd GST Council Meeting, chaired by Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman, presented several crucial recommendations aimed at enhancing the GST framework. Key decisions spanned from…
Table of Contents
Introduction
Who can claim refund of GST?
Time Limit for claiming GST Refund
Situations leading to refund claim of GST
Cases where unutilized ITC can be claimed
Refund on Supplies made by Casual Taxable Person (CTP) or Non-Resident Taxable Person (NRTP)
Refund on Supplies made to Special…
