India – Government removes requirement of payment of GST on advances received for supply of goods and allows manual filing of refund applications


The CBEC has issued notification nos. 55-66/2017-Central Tax, Circular no. 16/16/2017-GST, 17/17/2017-GST and order no. 9-10/2017-GST, all dated 15 November, 2017. While majority of the amendments give effect to the changes announced in the 23rd GST Council meeting, there are a few other significant relaxations, Read More »

Germany – 13th directive refund applications to be done only electronically as from 1 of July 2016


Germany will require all VAT refund applications according to the 13th Directive to be made electronically for the calendar year 2016. Currently non-German businesses which are not registered for VAT purposes in Germany need to claim for VAT incurred in Germany by completing a paper application filed together with the other required documents such as the physical purchase invoices to the Federal Central Tax Office.Read More »