GST Refunds

Simplified GST registration for small sellers on e-commerce platforms, unified documentation for GST registration, faster refunds, and a Rs 10,000 threshold for issuing GST notices are some of the Goods and Services Tax process reforms that are likely to be rolled out from November 1, an official said on Thursday. The 57th GST Council meeting on October 8 approved a host of reforms in GST processes, primarily covering registration, returns, refund and adjudication. Officials said some of the changes approved by the Council that can be implemented through administrative processes will be brought into effect in phases from November 1, 2026. The changes which require an amendment to the GST law would be implemented from April 1, 2027. The notifications and circulars on the relevant process reforms have already been approved by the legal department and are likely to be issued on Friday, an official said. The Council's decisions on simplified GST registration for small sellers on ...

GST paid on cancelled airline tickets can be claimed as a refund if the airline has returned both the fare and GST to the passengers and has supporting documents to prove it, a GST Appellate Tribunal has ruled. Ruling in the case of Singapore Airlines Ltd. v/s Kochi Commissioner of CGST & CE, Kochi, Ernakulam bench of GST Appellate Tribunal (GSTAT) has decided that there is "sufficient evidence" to ensure that the refund of cancelled tickets has reached the respective passengers directly and there is "no passing" of the incidence of tax. The GSTAT directed the revenue department to process the refund claim of the airline within two weeks and make payment along with interest. The case relates to eight GST refund claims totalling Rs 45,92,528 by Singapore Airlines for the period between October 2019 and March 2021. During the period, owing to COVID-19, the airline had to cancel flights and returned fares and GST to passengers. However, it could not adjust the credit notes against ...

GST refunds under the fast-track route will require officer scrutiny if an earlier refund order is under dispute, potentially delaying working capital relief for businesses

From easier input tax credit claims to automated registration and a ₹40-crore cap on penalty-only appeals, the proposed changes seek to reduce compliance friction.

Proposed changes seek to widen the definition of services exports, ease rules around overseas branches and allow faster GST refunds through a risk-based mechanism

The refund for capital goods is likely to be implemented from April 1, 2027. Refunds for input services are likely to take effect this year itself, once council approves

Industry body FISME has urged the CBIC to protect bona fide GST buyers from suppliers' defaults, expedite refunds and simplify compliance to improve ease of doing business

The pendency of GST refund claims has come down significantly over the past two years as of March 31, 2026, Parliament was informed on Monday. In a written reply to the Lok Sabha, Minister of State for Finance Pankaj Chaudhary said 64 claims involving a refund amount of about Rs 164 crore were pending for more than 60 days but up to 90 days as of March 31, 2026. This is significantly lower than 907 claims involving a refund amount of Rs 274 crore at the end of FY24; and 374 claims involving a refund amount of Rs 246 crore as of FY25. With regard to GST refunds, which are pending for more than 90 days, the number of claims has come down to 110 involving a claim of Rs 64 crore as of March 31, 2026. This corresponds to 1,592 claims involving a refund of Rs 696 crore as of FY24 and 712 claims worth Rs 560 crore as of FY25. Chaudhary said the delay in processing of refund claims is mainly on account of delayed submission of documents and delayed submission of replies by the taxpayers i

Policy think tank says regulatory hurdles, not demand, are holding back tourism; proposes easier visas, GST refunds for foreign tourists and seamless interstate travel

CBIC assures micronutrient makers of faster GST refunds to offset inverted duty structure, while ruling out refunds on dealers' stock-in-trade under current law

CBIC Chairman Sanjay Kumar Agarwal said the scheme will cover both central and state jurisdictions, and apply in cases where applicants are assessed to be low-risk

There should be no restrictions on taking input tax credit (ITC), on the essential principle that once tax is paid, it should either be refunded or go into the ITC chain

The gross GST collection - the amount before adjusting for refunds - rose by 7.3 per cent in December to Rs 1.76 trillion

Siam adds in the letter that India should reduce the GST across all two-wheelers from 28 per cent to 18 per cent, a long-standing demand from the industry

GST field officers will now have to seek the approval of their zonal principal chief commissioners to initiate an investigation against any big industrial houses or major MNCs and levy duty on goods/services for the first time. The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for Central GST (CGST) officers. According to the guidelines, when a taxpayer is simultaneously being investigated by the state GST and DGGI officers on different subject matters, the principal commissioner will "consider the feasibility" of only one of the offices pursuing all the cases with respect to the taxpayer. The guidelines have also set a deadline for tax officers to conclude an investigation within one year of their initiation. CBIC further said that in initiating an investigation with respect to a listed company or PSU or seeking details from them, the CGST officers should issue "official letters instead of summons" to the designated officer of the entity, detailing the .

States have been concerned about increasing cases of Centre imposing cesses for garnering additional revenue

Vodafone Idea is pushing for a third concession. It is hoping the government will pay the GST refunds

The high court's order, which says refunds paid on service inputs can be restricted, runs contrary to Gujarat HC verdict and could complicate matters

Say they are being harassed by the authorities even as 1,500 who claimed bogus GST refunds are untraceable

NIPFP's Rathin Roy said that providing income support and preventing wealth disruptions is a necessary requirement in the current situation.