GSTAT on GST Refunds: The Story So Far | Webinar by CA Devansh Singhal

The GST Appellate Tribunal (GSTAT) has begun shaping the law on GST refunds. In this webinar, the Speaker trace how GSTAT has approached refund disputes so far, through 18 case laws from 13 benches, grouped into five themes. For each case: the issue, what the Tribunal held, and what it means for your next refund claim. What GSTAT has said so far on: • Inverted duty structure refunds: traders vs manufacturers, packing materials, Circular 135/5/2020, amended Rule 89(5) formula, Notification 9/2022 on edible oils • Zero-rated supplies: proof of export, Net ITC, Adjusted Total Turnover, invoice date vs shipping date, SEZ refund of ISD credit • Export of services: when is a subsidiary an "intermediary"? (Navitas, Expedia) • Refund of tax paid in excess: IGST paid twice, IGST on ocean freight after Mohit Minerals • Limitation and procedure: the two-year limit under Section 54, the COVID exclusion window, recovery of erroneous refunds, early hearing of refund appeals Who should watch: exporters, manufacturers, finance and tax teams, chartered accountants, GST practitioners and lawyers handling refund claims or appeals. About the speaker CA Devansh Singhal Connect: https://www.linkedin.com/in/ca-devansh-sin... Disclaimer: This webinar is for educational purposes only and is not legal or professional advice. The rulings discussed are Tribunal decisions and may be appealed before the High Courts. Please consult a professional before acting on any of this. #GST #GSTRefund #GSTAT #GSTCaseLaw #IndirectTax