List of GST Refund related Circulars and Notifications
This post contain comprehensive list of GST refund related circulars, notifications, and orders issued by the government, updated up to 11/09/2024. Find all the information you need in one place!.
| Sr | Subject | Reference No. | Date |
|---|---|---|---|
| 57 | Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. | Circular No. 233/27/2024-GST | 11/09/2024 |
| 56 | Processing of refund applications filed by Canteen Stores Department (CSD). | Circular No. 227/21/2024-GST | 11/07/2024 |
| 55 | Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. [Also refer Notification No 12/2024 dated 10/07/2024] | Circular No. 226/20/2024-GST | 11/07/2024 |
| 54 |
Clarification on refund-related issues |
Circular No. 197/09/2023-GST | 17/07/2023 |
| 53 | Prescribing manner of filing an application for refund by unregistered persons | Circular No. 188/20/2022-GST | 27/12/2022 |
| 52 | Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017. | Instruction No. 04/2022-GST | 28/11/2022 |
| 51 | Clarification on refund related issues. Notification No. 14/2022 & Notification No. 09/2022-Central Tax (Rate) | Circular No. 181/13/2022-GST | 10/11/2022 |
| 50 | Manner of filing refund of unutilized ITC on account of export of electricity. | Circular No. 175/07/2022 | 06/07/2022 |
| 49 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | Circular No. 173/05/2022 | 06/07/2022 |
| 48 | Procedure relating to sanction, post-audit and review of refund claims | Instruction No. 03/2022-GST | 14/06/2022 |
| 47 | Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. | Cir. No. 168/24/2021 | 30/12/2021 |
| 46 |
Circular on Clarification on refund related issues |
No. 166/22/2021 | 17/11/2021 |
| 45 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act | Circular No. 162/18/2021-GST | 25/09/2021 |
| 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’ |
Circular 135/05/2020 | 31/03/2020 |
| 40 |
Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
Circular No. 125/44/2019 | 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. | 111/30/2019 | 03/10/2019 |
| 37 | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. | 110/29/2019 | 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. | 106/25/2019 | 29/06/2019 |
| 34 | Seeks to specify 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 | 104/23/2019 | 28/06/2019 |
| 31 | Seeks to clarify certain refund related issues under GST | Circular No 94/13/2019 | 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.) | 79/53/2018 | 31/12/2018 |
28 |
Clarification on export of services under GST |
78/52/2018 | 31/12/2018 |
| 27 | Clarification on certain issues related to refund. | 70/44/2018-GST | 26/10/2018 |
| 26 | Clarification regarding processing of refund claims filed by UIN entitles. | 63/37/2018-GST | 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 |
| 12 | The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017. [Misc. changes in rule 89,95 etc.] | Notification No 75/2017-CT | 29/12/2017 |
| 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 |
While due care has been taken to compile all relevant notifications/circular. However given the complex nature of GST, some references may be missing. If you find any circular/ notification is missing kindly report to us for update.
#GST refund related notifications and circular #List of GST Refund related Circulars
