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 ...
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 ...
The ruling clarifies that interest on pre-deposit refunds starts from the payment date, not after 60 days, ensuring full compensation to ...
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