Goods and Service TaxArticle·6 August 2026

Online filing counts

By J the App

Executive Summary

The Kerala High Court has clarified that Rule 97A expands the mode of filing, it does not postpone the date of filing. Where a refund application is filed online within the statutory limitation period, a subsequent manual submission cannot render the claim time-barred.

Domain | Indirect Tax | GST | Refunds

Background

The taxpayer file...

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