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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER XI  -  REFUNDS

Section 54 - Refund of tax.

54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant da

References:

For notified rate of interest under sections 50(1) 54(2) and 56 and its proviso see Notification No. 13/2017 Central Tax dated 28 Jun, 2017
For Condition and safeguards for furnishing a letter of undertaking in place of a bond by a registered person who intends to supply goods or services for export without payment of integrated tax see Notification No. 37/2017 Central Tax dated 4 Oct, 2017
For officers state taxes or union territory tax .Authorisation of proper officer for purposes of section 54 or 55 see Notification No. 39/2017 Central Tax dated 13 Oct, 2017 and Notification No. 11/2017 Integrated Tax dated 13 Oct, 2017
For notified supplies of goods as deemed exports see Notification No. 48/2017 Central Tax dated 18 Oct, 2017
For notified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed where rate of tax on input is higher than rate of tax on output supplies see Notification No. 5/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 5/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For no refund of unutilised input tax credit under section 54(3)in case of supply of services specified in sub item of item 5 of schedule 2 see Notification No. 15/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 12/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified goods in respect of which no refund of unutilised input tax credit of compensation cess shall be allowed see Notification No. 3/2019 Compensation Cess (Rate) dated 30 Sep, 2019
For clarification on applicability of section 16 of said Act relating to zero supply for purpose of compensation cess on exports see Circular No. 1/1/2017-Compensation Cess Compensation Cess dated 26 Jul, 2017
For condition and safeguards for furnishing a letter of undertaking in place of a bond by a registered person who intends to supply goods or services for export without payment of integrated tax see Circular No. 2/2/2017-GST Central Tax dated 4 Jul, 2017 and Circular No. 4/4/2017-GST Central Tax dated 7 Jul, 2017
For procedure on procurement of supplies of goods form DTA by export oriented unit under deemed export see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017
For procedure on procurement of supplies of goods form DTA by export oriented unit under deemed export see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017
For refund of unutilised input tax credit of gst paid on inputs in respect of exporters of fabrics see Circular No. 18/18/2017-GST Central Tax dated 16 Nov, 2017
For alternative mechanism with officer interface see Circular No. 05/2018-CUSTOMS Custom dated 23 Feb, 2018
For extension of date in SB005 alternative mechanism cases & clarification in order cases see Circular No. 08/2018-CUSTOMS Custom dated 23 Mar, 2018
For clarification on issues related to furnishing of bond of undertaking for exports see Circular No. 40/14/2018-GST Central Tax dated 6 Apr, 2018
For sanction of pending IGST refund claims where records have not been transmitted from GSTIN to DG system see Circular No. 12/2018-CUSTOMS Custom dated 29 May, 2018
For clarification regarding removal of restriction of refund of accumulated ITC on fabrics see Circular No. 56/30/2018-GST Central Tax dated 24 Aug, 2018
For eligibility to file refund application in form GST RFD-01 for a period and category under which a nil refund application has already been filed see Circular No. 110/29/2019-GST Central Tax dated 3 Oct, 2019
For procedure to claim refund in fork GST RFD -01 subsequent to favourable order in appeal or any other forum see Circular No. 111/30/2019-GST Central Tax dated 3 Oct, 2019
18
Apr
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M
T
W
T
F
S
10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)