Author Archives: Team LegalWindow

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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Rajasthan Budget 2023

Rajasthan’s Budget 2023: Characteristics and Highlights

The state budget for Rajasthan, with the theme of "Bachat, Rahat, Badhat," was unveiled on Friday by Chief Minister Ashok Gehlot. Given that…
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