In what comes as a relief to e-commerce exporters, the GST Council has approved DGFT’s proposal to eliminate the value threshold for GST refunds on low-value consignments. The relevant section of the ...
The 56th GST Council meeting, chaired by Union Finance Minister Nirmala Sitharaman at Sushma Swaraj Bhavan on September 3, introduced a slate of rate revisions and procedural reforms aimed at trade ...
Circular Denying ‘Deemed Export’ Refund Can’t Apply to Zero-Rated Actual Exporters: Gujarat HC
The court ruled that a CBIC circular on deemed exports cannot block ITC refunds for actual exporters. Refunds under Section 54(3) must follow the statute when no deemed export benefits are ...
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