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Amended upto (Year) ⇨

CGST RULES
[Amended upto 2025]

CHAPTER X - REFUND

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Summarize Rule 89 by TaxGPT in

AA |

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount.

89. (1) Any person, except the persons covered under notification issued under section 55, claiming refund of 19[any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or] any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file 12[subject to the

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References:

41 Notifications/Circulars on Rule 89

    ↳ 41 documents on Rule 89
    ↳ 10 documents on Rule 89(1)
    ↳ 2 documents on Rule 89(1A)
    ↳ 10 documents on Rule 89(2)
    ↳ 4 documents on Rule 89(3)
    ↳ 13 documents on Rule 89(4)
    ↳ 1 documents on Rule 89(4A)
    ↳ 4 documents on Rule 89(4B)
    ↳ 10 documents on Rule 89(5)

161 case laws on Rule 89

For Clarification on date of applicability of revised formula for Inverted Duty Structure Refund under rule 89(5) see Circular No. 181/13/2022-GST Central Tax dated 10 Nov, 2022

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount.

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Section 2,

Section 3,

Section 16,

Section 27,

Section 49,

Section 54,

Section 55,

Section 107,

Section 112,

Rule 46,

GSTR-7,

GSTR-4,

GSTR-3,

GST RFD-01,

GST RFD-01A,

Section 77,

Rule 90,

Rule 93,

Section 77,

Section 16,

GST Rates
(From 22.09.25)

GST Rates
(Upto 21.09.25)