Andhra Pradesh High Court rules GST's two-year limitation under Section 54 does not apply to refunds for tax mistakenly paid on exempt services, citing Article ...
The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...
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 ...