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 ...
Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, documentation, and timelines. The guide explains the key conditions for ...
The Goods and Services Tax Network (GSTN) in an advisory dated August 28, 2025 said that the GST system has been enhanced to allow for claiming Goods and Services Tax (GST) refunds when individual ...
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