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 ...

This explains how non-realisation of export proceeds within FEMA timelines leads to GST refund reversal and interest liability. The key takeaway is that exporters must track realisation deadlines ...

The Court accepted that stereo systems installed in e-rickshaws qualify as inputs used in the course of business. Refund of unutilised ITC under the inverted duty structure was ...