NOTIFICATIONS
| Notification No. | Subject |
| Notification No.14/2021-Central Tax, dt. 01.05.2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act |
| Notification No. 46/2020-Central Tax dt. 09.06.2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act. |
| Notification No. 3/2019-Compensation Cess (Rate) dt. 30.09.2019 | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes |
| Notification No. 20/2018-Central Tax (Rate), dt. 26.07.2018 | Extension of due date for filing of application for refund under section 55 by notified agencies |
| Notification No. 44/2017-Central Tax (Rate), dt. 14.11.2017 |
Expand the List of supply where no refund of unutilized ITC is allowed |
| Notification No. 49/2017-Central Tax dt. 18.10.2017 | Notifies the evidences produced for claiming refund by the supplier of deemed export i.e. (i) acknowledgment by PO or tax invoice duly signed by recipient of EOU. (II) undertaking by recipient that no ITC has been availed by him and undertaking that he shall not claimed refund in respect of such supplies. |
| Notification No. 11/2017-Integrated Tax, dt. 13.10.2017 | Seeks to cross-empower State Tax officers who are authorized to be the proper officers for the purposes of section 54 |
| Notification No. 39/2017-Central Tax dt. 13.10.2017 | Seeks to cross-empower State Tax officers who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts shall act as PO for processing and grant of refund under CGST Act. |
| Notification No. 15/2017-Central Tax (rate), dt. 28.06.2017 | Notify that supplies relating to Construction services specified in sub-item (b) of item 5 of Schedule II is not eligible for refund of unutilized ITC under CGST Act |
| Notification No. 05/2017-Central Tax (Rate) dt. 28.06.2017 | Notifies supplies of goods with HSN in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) |
|
Notification No. 06/2017-Integrated Tax
dt. 28.06.2017 |
Prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC or undue or excess reduction in Output Tax liab u/s 50(3) @ 24%, where refund is withheld @6 u/s 54(12) ,refund of tax u/s 56 and refund arise on order of AA or AT and not paid wit in 60 days @ 9% |
|
Notification No. 05/2017-Integrated
Tax (Rate) dt. 28.06.2017 |
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed |
| Notification No. 13/2017-Central Tax, dt. 28.06.2017 | Prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC or undue or excess reduction in Output Tax liab u/s 50(3) @ 24%, where refund is withheld @6 u/s 54(12) ,refund of tax u/s 56 and refund arise on order of AA or AT and not paid wit in 60 days @ 9% |
CIRCULARS
| Circular No. | Subject |
| Circular No. 197/09/2023-GST dt.17.07.2023 | Clarification on refund-related issues |
| Circular No. 147/03/2021-GST dt.12.03.2021 | Clarification on refund related issues |
| Circular No.05/2021-Customs dt.17.02.2021 | IGST refunds on exports-extension in SB005 alternate mechanism |
| Circular No.04/2021-Customs dt.16.02.2021 | Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error |
| Circular No. 125/44/2019-GST dt. 18.11.2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
| Circular No.26/2018-Customs dt.28.08.2019 | -IGST Export refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess |
| Circular No. 104/23/2019-GST dt.28.06.2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. |
| Circular No. 94/13/2019-GST dt.28.03.2019 | Clarifications on refund related issues under GST. |
| IGST Export Refunds - resolution of errors | |
| Circular No.79/53/2018-GST, dt.31.12.2018 | Clarification on refund related issues |
| Circular No.75/2018-GST dt.27.12.2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named Seva Bhoj Yojna of the Ministry of Culture |
| Circular No.70/2018-GST dt.26.10.2018 | Clarification on certain issues related to refund. |
| Circular No.40/2018-Customs dt.24.10.2018 | IGST Export Refunds extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess |
| Circular No.33/2018-Customs dt.19.09.2018 | Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG (System). |
| Circular No.59/33/2018-GST dt.04.09.2018 | Clarification on refund related issues. |
| Circular No.56/30/2018-GST dt.24.08.2018 | Clarification regarding removal of restriction of refund of accumulated ITC on fabrics |
| Circular No.21/2018-Customs dt.18.07.2018 | Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks. |
| Circular No.48/22/2018-GST dt.14.06.2018 | Clarifications of certain issues under GST |
| Circular No.45/19/2018-GST dt.30.05.2018 | Clarifications on refund related issues |
| Circular No.40/14/2018-GST dt.06.04.2018 | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports |
| Circular No.08/2018-Customs dt.23.03.2018 | Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases |
| Circular No.06/2018-Customs dt.16.03.2018 | Refund of IGST un Export-EGM Error related cases |
| Circular No.37/11/2018-GST dt.15.03.2018 | Clarifications on exports related refund issues |
| Circular No.05/2018-Customs dt.23.02.2018 | Refund of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface. |
| Circular No.24/24/2017-GST dt.21.12.2017 | Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger |
| Circular No.18/18/2017-GST dt.16.11.2017 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. |
| Circular No.17/17/2017-GST dt.15.11.2017 | Manual filing and processing of refund claims in respect of zero-rated supplies |
| Circular No.3/3/2017-GST dt.05.07.2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 |
INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 04/2022-GST dt. 28.11.2022 | 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. |
PRESS RELEASE
CASE LAW
|
Authority |
One liner |
|
2024(03)LCX0288 Kerala High Court M Trans Corporation |
Assessee claimed ITC in wrong head, did not get refund of such ITC, as application is not filed within the period of two years from the last date of filing the returns for the relevant year. |
|
2024(01)LCX0328 Calcutta High Court Sunil Kumar Poddar |
If a tax payer possesses the valid shipping bills, but for some reason may not have been able to upload the same in Form GSTR 1 at the time of claiming refund, the law should not be so rigid so as not to permit the claimant to rectify the mistake that has been committed inadvertently. |
|
2024(01)LCX0275 Kerala High Court Malabar Fuel Corporation |
Refund of credit accumulated to a dealer as a result of higher tax on inputs than the output supplies, even when the input and output supplies are one and the same |
|
2024(01)LCX0172 Madras High Court Tulip Nilgiris Exports Private Limited |
Assessee can club refund claims pertaining to more than one financial year. |
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2024(01)LCX0129 Madras High Court VSM Weavess India Private Limited |
Refund claim for zero rated supplies does not disentitle the assessee from claiming a refund for unutilized ITC arising from the inverted duty structure. |
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2023(12)LCX0012 Delhi High Court Grapes Digital Pvt. Ltd |
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Gujarat High Court MESSERS FILATEX INDIA LTD |
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Delhi High Court National Internet Exchange of India |
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Bombay High Court R. K. Copper and Alloy LLP |
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Calcutta High Court Shivaco Associates & Anr. |
Refund of unutilized ITC on inverted duty structure allowed even input and output supply is same irrespective of circular 135/05/2020. |
|
Rajasthan High Court Mega Jewels Private Limited |
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|
Allahabad High Court Bushrah Export House |
Refund cannot be withheld without communicating the reasons in Part B of FORM GST RD-07 u/s 54(7) read with Rule 92(2) |
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Karnataka High Court Asiatic Clinical Research Pvt. Ltd |
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Jharkhand High Court Prakash Mica Exports Private Limited |
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Madras High Court Platinum Holdings Private Limited |
Section 54 permits any entity to seek a refund of taxes, including an SEZ |
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Supreme Court VKC Footsteps India Pvt. Ltd |
Explanation (a) to Rule 89 is not ultra vires to Section 54(3). |
|
Bombay High Court Laxmi Organic Industries Ltd. |
Circular 125/44/201 cannot affect or control the statutory rule, i.e., rule 97A so far as it creates a condition that the refund application has to be filed online only |
|
Delhi High Court Medical Burea |
Matter remanded for denial of refund of ITC under Section 54(3) CGST for goods exported through Foreign Post Offices |
|
Delhi High Court Ess Aar Automotive Pvt. Ltd. |
Payment of interest in accordance with Section 56 and Rule 94 as well as para 34 of Circular No.125/44/2019-GST dated 18th November, 2019 |
|
Gujarat High Court Britannia Industries Limited |
SEZ entitled to claim refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as ITC is distributed by the ISD |
|
Madras High Court Tvl. Transtonnelstroy Afcons Joint venture |
Restriction u/r 89(5) for refund of ITC of input services is not violatig article 14 of constitution. |
|
Punjab and Haryana High Court Vinod Oil and General Mills |
HC directs to process refund application which was on hold due to unavoidable reasons. |
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Sikkim High Court Sun Pharma Laboratories Limited |
Appellant authority to grant an opportunity to petitioner as to why refund should be allowed . |
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Kerala high Court Gireesh Babu Alambadan |
Directed to take a decision on request for refund of CGST and SGST where paid in place of IGST within a period of one week |
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Punjab High Court Datawind Innovations Pvt. Ltd. |
Competent Authority directed to take action on refund applications but no action has so far been taken |
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Gujarat High Court Garden Silk Mills Ltd |
Refund claim after removing all deficiencies rejected only on the ground that the fresh application was not filed is unsustainable |
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Delhi High Court Bharti Airtel Ltd. |
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Gujarat High Court Gujarat Chamber of Commerce and Industry |
Difficulties faced in receiving refunds of the GST upon export even in absence of any error or mismatch in the dealer's application for the refund and the accompanying documents |
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Gujarat High Court Siddharth Ganpatraj Chowdhury |
Challenge that Rule 89(5) of the CGST Rules, 2017 as amended to the extent it denies grant of refund of unutilized tax credit in respect of tax paid on input services is ultra vires to the Constitution of India and provisions of the CGST Act, 2017 has been stayed |
|
Bombay High Court Star Rays |
Modifications to be carried out in GSTR-1 & 3B for claiming refund of export stuck due to technical difficulties |
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Kerala high Court Green Natural Extracts Pvt. Ltd |
Nodal Officer will facilitate uploading FORM GST TRAN-1, without reference to the time-frame which was not filed earlier due to technical glitches |
ADVANCE RULING
| Particulars | Crux |
|
2019(05)LCX0111(AAR) Goa Chowgule & Co Pvt. Ltd |
The applicant is liable to pay IGST on import of iron ore. The applicant is eligible to avail the input tax credit towards payment of IGST under Section 16 of the IGST Act. The applicant is not eligible for refund of unutilized input tax credit on export of goods or services as per the second proviso to Sub Section 3 of Section 54 of the CGST Act. |
|
2019(04)LCX0154(AAR) Maharashtra Daewoo-TPL JV |
Both the Notifications Notification No 21/2018 – Central Tax (Rate) dated April 18, 2018 and Notification No. 26/2018-Central Tax dated 13.06.2018 21 do apply to the Applicant which prescribe the method for carrying out provisions of Section 54 (3) of the CGST Act, 2017 and therefore do not allow refund of ITC availed on input services (and remaining unutilized) in whole or part thereof, in view of the definition of ‘input’ contained in the sub-section (59) of Section 2 of the GST Act, 2017 and the definition of ‘Net ITC’ contained in the Notification No. 26/2018-Central Tax dated 13.06.2018. |