Big Win for Exporter

Big Win for Exporters: No FIRC Needed, Rules Gujarat HC

Introduction In a major victory for exporters, the Gujarat High Court has ruled in favor of Kuehne + Nagel Pvt. Ltd., allowing the refund of unutilized Input Tax Credit (ITC) without the submission of Foreign Inward Remittance Certificates (FIRCs). This judgment will benefit businesses that export services and receive foreign exchange through RBI-approved net-off clearing […]

Unblocking MSMEs Cash Flow The GST Refund Game Plan

Unblocking MSMEs Cash Flow: The GST Refund Game Plan

Goods and Services Tax (GST) was introduced with the vision of simplifying the indirect tax system in India. For Micro, Small, and Medium Enterprises (MSMEs), one of the most anticipated benefits under GST is the timely refund of input tax credit (ITC) and other eligible amounts. However, in practice, many MSMEs face serious difficulties in […]

Supreme Court & High Court Judgments on GST Refund Matters

Supreme Court & High Court Judgments on GST Refund Matters

In this blog, we’ll break down some of the most impactful judicial pronouncements on GST refund matters, their implications, and what they mean for taxpayers. In the world of GST Refund are often a lifeline for businesses—especially those involved in exports, inverted duty structures, and other refund-eligible categories. However, the refund mechanism has also been […]

Advisory on Reporting Values in Table 3.2 of GSTR 3B – Effective July 2025

Advisory on Reporting Values in Table 3.2 of GSTR-3B – Effective July 2025

The GSTN has recently reissued an important update regarding Table 3.2 of GSTR-3B, which will impact all registered taxpayers reporting inter-State supplies. Here’s everything you need to know to stay compliant and avoid unnecessary errors or notices. Background – What Was Announced Earlier? As per the advisory dated April 11, 2025, the government had informed […]

Missed GST Notice Court Says It’s Not Always Your Fault

Missed GST Notice? Court Says It’s Not Always Your Fault

Overview In a significant ruling that reinforces the principles of natural justice in tax proceedings, the Madras High Court has set aside a GST assessment order passed against Sri Murugan Agro Service, a proprietary firm based in Villupuram District, Tamil Nadu. The verdict emphasizes the need for proper communication and fair hearing before tax demands […]

Refund on Supplies Returned Post GST Filing How to Adjust

Refund on Supplies Returned Post-GST Filing – How to Adjust?

In any business, it’s common for customers to return goods. But what happens when these returns occur after you’ve already filed your GST return? This creates a unique challenge: you’ve paid tax on a supply that is no longer valid. So, can you claim a refund? Or should you adjust it in the next return? […]

Latest CBIC Circulars Impacting GST Refunds (Updated List)

Latest CBIC Circulars Impacting GST Refunds (Updated List)

Staying updated with CBIC circulars is essential for businesses claiming GST refunds. The Central Board of Indirect Taxes and Customs (CBIC) regularly issues clarifications to streamline processes, plug loopholes, and address taxpayers’ concerns. In this post, we’ll walk you through the latest CBIC circulars that have a direct impact on GST refunds, with a focus […]