GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

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 Evasion in India

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

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

Join on twitter

Join GST Group 124
See all Notifications

Amendment Tree
of
Circular No. 135/05/2020-GST Central Tax


1
17 Jul, 2023

Circular No. 197/09/2023-GST Central Tax


Clarification on refund related issues.
     
2
6 Jul, 2022

Circular No. 173/05/2022-GST Central Tax


Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
     
3
14 Jun, 2022

Instruction No. 03/2022 Central Tax


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:
     
4
12 Mar, 2021

Circular No. 147/03/2021-GST Central Tax


Clarification on refund related issues – Reg.
     
5
10 Jun, 2020

Circular No. 139/09/2020-GST Central Tax


Clarification on refund related issues – reg.
     
6
31 Mar, 2020

Circular No. 135/05/2020-GST Central Tax


Circular on Clarification on refund related issues - Reg
     
7
18 Nov, 2019

Circular No. 125/44/2019-GST Central Tax


Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
     
8
28 Jun, 2019

Circular No. 104/23/2019-GST Central Tax


Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
     
9
31 Dec, 2018

Circular No. 79/53/2018-GST Central Tax


Clarification on refund related issues.
     
23
Jul
S
M
T
W
T
F
S
24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)