Author Archives: Team LegalWindow

Export of Goods & Service against LUT

All you need to know about the Export of Goods And Service against Letter of Undertaking

Export is a significant term for multinational trade. It includes the sale of goods/ services from one country to another. In India, there…
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GST refund claim by unregistered person

Can unregistered persons file GST refund claims presently?

On 27 December 2022, the CBIC issued a circular prescribing how an unregistered person can apply for a refund. Unregistered persons can apply…
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Inverted Duty Structure under GST

Concept of Inverted Duty Structure under GST and how to claim Refund

  There was a constant tug-of-war between the departmental officer and the GST registrant regarding the claims for refund of input services in…
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Compliance for Related Party Transactions

Synopsis of Compliance for Related Party Transactions

Any contract or arrangement entered into with a related party is deemed to be a related party transaction under the Companies Act, 2013.…
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