|
Sr
|
Subject
|
Reference No.
|
Date
|
|
44
|
Clarification on refund
related issues i.e., Deemed Export Supply and Extension of relaxation for
filing refund claim in cases where zero-rated supplies has been wrongly
declared in Table 3.1(a)
|
Circular No. 147/03/2021
|
12/03/2021
|
|
43
|
Extension of Board’s
Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST
refund claims where the records have not been transmitted to ICEGATE due to
GSTR-1 and GSTR- 3B mismatch error -reg.
|
04/2021-Custom
|
16/02/2021
|
|
42
|
Clarification on
issues relating to refund of accumulated ITC in respect of invoices
whose details are not reflected in the form GSTR-2A
|
Circular 139/09/2020
|
10/06/2020
|
|
41
|
Circular on clarification on
refund related issues – reg.
1. Bunching of refund claims across
Financial Years
2.Refund of accumulated input tax credit (ITC) on account of reduction in GST
Rate
3.Change in manner of refund of tax paid on supplies other than zero rated
supplies
4.. Guidelines for refunds of Input Tax Credit under Section 54(3)
5. New Requirement to mention HSN/SAC in Annexure ‘B’
|
135/5/2020
|
31/03/2020
|
|
40
|
Seeks to clarify the fully
electronic refund process through FORM GST RFD-01 and single disbursement.
|
125/2019
|
18/11/2019
|
|
39
|
CGST (Seventh Amendment)
Rules, 2019- Amendment of FORM GST RFD-01, Form GSTR-9 and FORM GSTR-9C
[Primarily related to Simplification of the Annual Return / Reconciliation
Statement].
|
56/2019-Central Tax
|
14/11/2019
|
|
38
|
Seeks to clarify procedure
to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal
or any other forum.
|
111/2019
|
03/10/2019
|
|
37
|
Seeks to clarify the
eligibility to file a refund application in FORM GST RFD-01 for a period and
category.
|
110/2019
|
03/10/2019
|
|
36
|
CGST (Fifth Amendment)
Rules, 2019 – Amendment of Form GST RFD-01 and Form GST RFD-01A, Insertion of
new Rule 83B etc
|
33/2019-Central Tax
|
18/07/2019
|
|
35
|
Refund of taxes paid on
inward supply of indigenous goods by retail outlets established at departure
area of the international airport beyond immigration counters when supplied
to outgoing international tourist against foreign exchange – reg.
|
106/2019
|
29/06/2019
|
|
34
|
Seeks to specifies retail
outlets established in the departure area of an international airport, beyond
the immigration counters, making tax free supply of goods to an outgoing
international tourist, as class of persons who shall be entitled to claim
refund.
|
11/2019-Central Tax (Rate)
|
29/06/2019
|
|
33
|
CGST (Fourth Amendment)
Rules, 2019
|
31/2019-Central Tax
|
28/06/2019
|
|
32
|
Processing of refund
applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the
common portal
|
104/2019
|
28/06/2019
|
|
31
|
Seeks to clarify certain
refund related issues under GST
|
Circular 94/2019
|
28/03/2019
|
|
30
|
Amendment of CGST Rules,
2017 – Form GST RFD-01, Form GST RFD-01A, Substitution of Rule 11
|
03/2019-Central Tax
|
29/01/2019
|
|
29
|
Clarification on refund
related issues (Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.)
|
79/2018
|
31/12/2018
|
|
28
|
Clarification on export of
services under GST
|
78/2018
|
31/12/2018
|
|
27
|
Clarification on certain
issues related to refund.
|
70/2018
|
26/10/2018
|
|
26
|
Clarification regarding
processing of refund claims filed by UIN entitles.
|
63/2018
|
14/09/2018
|
|
25
|
Seeks to make amendments
(Eighth Amendment, 2018) to the CGST Rules, 2017.
|
39/2018-Central Tax
|
04/09/2018
|
|
24
|
Processing of refund
applications filed by Canteen Stores Department (CSD).
|
Circular No 60/34/2018
|
04/09/2018
|
|
23
|
Clarification on refund
related issues.
1. Submission of invoices for processing of
claims of refund:
2.System
validations in calculating refund amount
3.Re-credit of electronic
credit ledger in case of rejection of refund claim
4.Scope of rule 96(10) of the CGST Rules
5.Disbursal of refund amount after sanctioning by the proper officer
6.Status of refund claim after issuance of deficiency memo
7.Treatment of refund applications where the amount claimed is less than
Rs.1000/-
|
Circular No 59/33/2018
|
04/09/2018
|
|
22
|
Clarification on removal of
restriction on refund of accumulated Input Tax Credit on fabrics
|
Circular No 56/30/2018
|
24/08/2018
|
|
21
|
Seeks to amend Notification
No.5/2017- Central Tax (Rate), dt. 28-06-2017 to give effect to the
recommendations of the GST Council in its 28th meeting held on 21.07.2018
|
20/2018-Central Tax (Rate)
|
26/07/2018
|
|
20
|
Circulars clarifying
miscellaneous issues related to SEZ and refund of unutilized ITC for job
workers.
|
Circular No 48/22/2018
|
14/06/2018
|
|
19
|
Clarification on refund
related issues
1.Claim for refund filed by an ISD, a person paying tax under section 10
or a non-resident taxable person:
2. Application for refund of IGST paid on export of services and
supplies made to a SEZ developer or a SEZ unit:
|
Circular No 45/19/2018
|
30/05/2018
|
|
19A
|
Corrigendum to 45/19/2018
|
Circular No 45/19/2018
|
18/07/2019
|
|
18
|
Sanction of pending IGST
refund claims where the records have not been transmitted from the GSTN to DG
Systems -reg.
|
12/2018–Customs
|
29/05/2018
|
|
17
|
Notification seeks to make
amendments (Fourth Amendment) to the CGST Rules, 2017.
|
21/2018-Central Tax
|
18/04/2018
|
|
16
|
Clarifying the issues
arising in refund to UIN.
|
Circular No. 43/17/2018
|
13/04/2018
|
|
15
|
clarifying the procedure for
recovery of arrears under the existing law and reversal of inadmissible input
tax credit.
|
Circular No. 42/16/2018
|
13/04/2018
|
|
14
|
Clarifications on exports
related refund issues. Inter alia;
1. Exports without LUT
2.Exports after specified period
3.Discrepancy between values of GST invoice and shipping bill/bill of
export
4.BRC / FIRC for export of goods
5.Supplies to Merchant Exporters
|
Circular No. 37/11/2018
|
15/03/2018
|
|
13
|
Processing of refund
application for UIN entities.
|
Circular No. 36/10/2018
|
13/03/2018
|
|
11
|
Manual filing and processing
of refund claims on account of inverted duty structure, deemed exports and
excess balance in electronic cash ledger.
(Rescinded
vide Circular No. 125/44/2019 – GST dated 18.11.2019.)
|
Circular No.24/2017
|
21/12/2017
|
|
10
|
Refund of unutilized input
tax credit of GST paid on inputs in respect of exporters of fabrics.
|
Circular No.18/2017
|
16/11/2017
|
|
9
|
Manual filing and processing
of refund claims in respect of zero-rated supplies.
(Rescinded
vide Circular No. 125/44/2019 – GST dated 18.11.2019.)
|
Circular No.17/17/2017
|
15/11/2017
|
|
8
|
Notification No.5/2017-
Central Tax(rate) dated 28.06.2017 to give effect to gst council decisions
regarding restriction of ITC on certain fabrics.
|
44/2017-Central Tax (Rate)
|
14/11/2017
|
|
7
|
Seeks to notify the
evidences required to be produced by the supplier of deemed export supplies
for claiming refund under rule 89(2)(g) of the CGST rules, 2017
|
49/2017-Central Tax
|
18/10/2017
|
|
6
|
Seeks to cross-empower State
Tax officers for processing and grant of refund
|
39/2017-Central Tax
|
13/10/2017
|
|
5
|
Notification no. 5/2017-
CT(R) dated 29.06.2017 to give effect to gst council decisions regarding
restriction of refund on corduroy fabrics.
|
29/2017-Central Tax (Rate)
|
22/09/2017
|
|
4
|
To notify specialised
agencies entitled to claim a refund of taxes paid on the notified supplies of
goods or services or both received by them under CGST Act, 2017.
|
16/2017-Central Tax (Rate)
|
28/06/2017
|
|
3
|
To notify the supplies not
eligible for refund of unutilized ITC under CGST Act, 2017.
|
15/2017-Central Tax (Rate)
|
28/06/2017
|
|
2
|
Refund of 50% CGST on
supplies to CSD under section 55 of the CGST Act, 2017.
|
06/2017-Central Tax (Rate)
|
28/06/2017
|
|
1
|
Supplies of goods in respect
of which no refund of unutilised input tax credit shall be allowed under
section 54 (3) of the CGST Act, 2017.
|
05/2017-Central Tax (Rate)
|
28/06/2017
|
