The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights ...
What changed?: Businesses must now upload detailed invoice-level data in JSON via Annexure-B for GST refund claims, enabling upfront automated validation. Why it matters: The move aims to reduce ...
The Bombay High Court held that the 2019 amendment to Section 54(1) of the GST Act applies prospectively and does not govern refund claims relating to periods before 1 February 2019. The refund ...
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