GST penalties explained: late fee, interest, sections 73, 74A, 122, 125, 129 and 132, with the fraud and non-fraud ladder, a worked example and 57th Council proposals.
Step-by-step GST refund process from RFD-01 to appeal: 15-day acknowledgement, 60-day order, deficiency memos, RFD-08 notice, interest and appeal under section 107.
How to claim GST refund of excess cash ledger balance, tax paid under the wrong head (section 77) and appeal pre-deposit, with limits, interest and worked examples.
Inverted duty refund under section 54(3)(ii) and Rule 89(5): the formula, input services exclusion, a pharma worked example and 57th Council recommendations.
How GST refund on exports works under LUT or IGST payment: section 16 IGST Act, Rule 89(4), Rule 96 and 96A, with a SaaS example and litigation pointers.
Types of GST refund under section 54 and RFD-01: exports, inverted duty, SEZ, excess payment and more, with start-up, pharma and IT examples.
Rule 86B 1% cash payment: whether notified before section 49(12), refund, interest under section 50 and penalty, with reported High Court decisions and the views that can be taken.
57th GST Council: e-way bill checks only where supplier or recipient is located or registered, none in transit States. What it means, and what still applies.
GST show cause notice reply: DRC-01, DRC-06, section 73, 74 and 75, limitation, personal hearing, preliminary objections, DIN, a reply template outline and a worked timeline.
Top 5 GST Case Law passed in the month of January 2024 in a summarized form.#gst #gstcaselaws #gstmanual #gstlitigation #gstreturns #gstlitigation #gstlegalupdate #legalmatters #gstr2a #gstr3b #gstr9 #gstr9caselaw #summarygstcaselaw