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CGST RULES, 2017
[Amended upto 2023]

CHAPTER X  -  REFUND

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

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

See

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,