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CGST ACT, 2017
[Amended upto 2023]

CHAPTER XI  -  REFUNDS

Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.

Section 54 - Refund of tax.

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 rate of interest on delayed payment of tax see Notification No. 6/2017 Integrated Tax dated 28 Jun, 2017 and Notification No. 10/2017 Union Territory Tax dated 30 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 EGM error related cases see Circular No. 06/2018-CUSTOMS Custom dated 16 Mar, 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

See

Section 27,

 

Section 39,

 

Section 49,

 

Section 55,

 

Section 56,

 

Rule 95,

 

Rule 96,

 

Rule 96A,

 

Rule 93,

 

Rule 95A,

 

GST RFD-01,

 

GST RFD-01A,

 

GST RFD-01B,

 

GST RFD-01W,

 

GST RFD-02,

 

GST RFD-03,

 

GST RFD-04,

 

GST RFD-05,

 

GST RFD-06,

 

GST RFD-07,

 

GST RFD-08,

 

GST RFD-09,

 

GST RFD-10,

 

GST RFD-10A,

 

GST RFD-10B,

 

GST RFD-11,

 

Rule 86,

 

Rule 89,

 

Rule 90,

 

Rule 91,

 

Rule 92,

 

Rule 97,

 

Section 56,

 

Section 60,

 

Rule 21A,