Refund Under GST 2024 – Rules and Procedures

Refund Under GST – Rules and Procedures

Introduction to GST Refund
Situations Leading to GST Refund
Time Limit for GST Refund
Relevant Date for GST Refund
Procedure for GST Refund Claim
Grant of Provisional GST Refund
Doctrine of Unjust Enrichment in GST Refund
Refund to Casual Taxpayers
Documentation for GST Refund
Compliance with Natural Justice in GST Refund
Threshold Limit for GST Refund
Withdrawal of GST Refund
Adjustment of GST Refund
Withholding of GST Refund
Approval/Rejection of GST Refund
Disbursement of GST Refund
Interest on Delayed Refund

The Haryana One Time Settlement Scheme 2023

The Haryana One Time Settlement Scheme 2023

Overview of Settlement Amounts
Option to Pay in Installments
Application Process
Relevant Act covered
Treasury Head Under OTS
Criteria for Ineligibility under OTS
Recovery Initiated via Form DRC-07A
Pending Appeals
Verification & Time Limits
Rejection Order (Form OTS-5)
Key Points to Note