Author Archives: Team LegalWindow

What is FDI?

What is FDI?

Foreign direct investment (FDI) is when a company controls the ownership of a business entity in another territory or country. With FDI, foreign…
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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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