This explains the purpose and legal importance of an undertaking filed with a GST refund claim. It highlights how the declaration safeguards against unjust enrichment and wrongful ...

DGFT revamps eBRC framework with GST details made mandatory from January 13, 2026: Shardul Nautiyal, Mumbai Wednesday, January 14, 2026, 08:00 Hrs [IST] In a significant move to s ...