GST Library

Login | Register

Best GST Library?

Contact Us

Subscribe

GST News

GST Evasion in India

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications

GST Act / Rules

GST Rates

HSN Classification

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos


GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

7048924208
Print (Download)
Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER XI  -  REFUNDS
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 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 Central Tax dated 4 Jul, 2017 and Circular No. 4/4/2017 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 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 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 Central Tax dated 16 Nov, 2017
For alternative mechanism with officer interface see Circular No. 05/2018 Custom dated 23 Feb, 2018
For EGM error related cases see Circular No. 06/2018 Custom dated 16 Mar, 2018
For extension of date in SB005 alternative mechanism cases & clarification in order cases see Circular No. 08/2018 Custom dated 23 Mar, 2018
For clarification on issues related to furnishing of bond of undertaking for exports see Circular No. 40/2018 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 Custom dated 29 May, 2018
For clarification regarding removal of restriction of refund of accumulated ITC on fabrics see Circular No. 56/2018 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. 110/2019 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. 111/2019 Central Tax dated 3 Oct, 2019