Under the Rule 92 of the Central GST (CGST) Act, the claim of the refund has to be made in the RFD 04 form. Thereafter, the officer concerned can accept or reject the claim after his investigations
Apex court notices to companies which had challenged DRI notice in Gujarat HC, to hear case on November 8
The issue relates to exemption from integrated GST (IGST) granted to import of repair and maintenance goods under the place of supply rules
Data from the taluka level to the high court level will now be easily accessible for analysis
Saraf Natural Stone, a partnership firm, had filed a claim of GST refund. However, there was substantial delay by the authorities in granting of refund
Court terms the move made to placate the Patidar community as 'unconstitutional'