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Amendment Tree
of
Instruction No. 03/2022 Central Tax


No further amendments.
1
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:
     
2
12 Mar, 2021

Circular No. 147/2021 Central Tax


Clarification on refund related issues – Reg.
     
3
10 Jun, 2020

Circular No. 139/2020 Central Tax


Clarification on refund related issues – reg.
     
4
31 Mar, 2020

Circular No. 135/2020 Central Tax


Circular on Clarification on refund related issues - Reg
     
5
18 Nov, 2019

Circular No. 125/2019 Central Tax


Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
     
6
28 Jun, 2019

Circular No. 104/2019 Central Tax


Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
     
7
31 Dec, 2018

Circular No. 79/2018 Central Tax


Clarification on refund related issues.