The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and ...
The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected without authority violates Article 265 and must be ...
What changed?: Businesses must now upload detailed invoice-level data in JSON via Annexure-B for GST refund claims, enabling upfront automated validation. Why it matters: The move aims to reduce ...
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