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GST Notifications, Circulars...

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GST RFD-06 ✔

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Circular No. 188/20/2022-GST Central Tax

27 Dec, 2022
❱ Prescribing manner of filing an application for refund by unregistered persons.

Reference:

Section 168(1),

Section 34,

Section 54(1),

Section 54(14),

Section 54(5),

Section 54(6),

Section 54(8),

Rule 10B,

Rule 89(2),

GST RFD-01,

GST RFD-06,

Amendment Tree

Instruction No. 04/2022 Central Tax

28 Nov, 2022
❱ Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.

Reference:

Section 54(11),

Section 54(7),

Rule 89,

Rule 96(4),

Rule 96(5A),

Rule 96(5C),

GST RFD-01,

GST RFD-03,

GST RFD-06,

Amendment Tree

Circular No. 175/07/2022-GST Central Tax

6 Jul, 2022
❱ Manner of filing refund of unutilized ITC on account of export of electricity.

Reference:

Section 168(1),

Section 54(1),

Rule 89,

Rule 89(2),

Rule 89(4),

GST DRC-03,

GST RFD-01,

GST RFD-05,

GST RFD-06,

Amendment Tree

Circular No. 174/06/2022-GST Central Tax

6 Jul, 2022
❱ Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

Reference:

Section 168(1),

Section 50,

Rule 86(4B),

Rule 96(10),

GST DRC-03,

GST PMT-03,

GST PMT-03A,

GST RFD-06,

Amendment Tree

Instruction No. 03/2022 Central Tax

14 Jun, 2022
❱ CBIC instructions relating to sanction, post-audit and review of refund claims.

Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, speaking order is being issued in respect of all refund claims, whereas in others, speaking orders are not being issued if the refund is sanctioned in full. Similarly, in case of review and post-audit, different practices are being followed by the field formations. The matter has been examined with the twin purpose of ensuring uniformity in procedure and enabling effective monitoring of sanction of refund claims in order to safeguard interest of revenue. Accordingly, the Board hereby issues the following instructions/guidelines for sanction, post-audit and review of refunds:

Reference:

Section 107(2),

Section 49(6),

Section 54(10),

Section 54(3),

Section 54(8),

Section 55(4),

Rule 89(2),

Rule 89(3),

GST RFD-03,

GST RFD-06,

GSTR-1,

GSTR-2A,

GSTR-3B,

Amendment Tree

Circular No. 168/24/2021-GST Central Tax

30 Dec, 2021
❱ Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

Reference: