List of GST Refund Circulars and Notifications updated up to 12/03/2021

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List of GST Refund Circulars and Notifications
List of GST Refund Circulars and Notifications updated up to 12/03/2021

This file contain list of all circulars ,notifications and order related to GST refund along with number and date of notification , circular updated up to 12/03/2021. 

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

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