NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 06/2017- Integrated Tax dt. 28.06.2017 | Read with section 20 of IGST act, prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC and reduction in OTL @ 24%, u/s 54(12) @6%, U/s 56 @ 6% and refund arise on order of AA or AT and not paid with in 60 days @ 9%. |
| 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 liability 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 with in 60 days @ 9%. |
CIRCULAR
| Circular No. | Subject |
| Circular No. 125/44/2019 - GST Dated 18.11.2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
COMMUNITY INSIGHTS
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The Bombay High Court has clarified a question that routinely trips up refund files: when does interest under Section 56 of the CGST Act start ticking? In Altisource Business Solutions India Pvt. Ltd. v. Union of India (30 Sept 2025), the Court held that 6% interest is payable if a GST refund is not paid within 60 days from the date of the original refund application filed under Section 54(1) even if that application was initially rejected...... Read More |
29.10.2025 |
CASE LAW
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Authority |
One liner |
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2025(05)LCX0172 Delhi High Court JVG Technology Private Limited |
Refund sanctioned by Appellate Authority cannot be withheld merely on Department's opinion without a pending appeal. |
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2024(03)LCX0001 Delhi High Court Raghav Ventures |
Interest on delayed refund cannot be denied as the same is mandatory and payable automatically under Section 56 of the Act |
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2024(01)LCX0430 Rajasthan High Court Baba Super Minerals Private Limited |
Payment of interest on refund to the assessee as refund has been paid after expiry of 60 days from the date of receipt of complete application seeking refund. |
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2024(01)LCX0274 Kerala High Court Flooratex Rubber & Plastics Private Limited |
Kerala HC directs interest on delayed GST refund. |
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2023(11)LCX0106 Delhi High Court Bansal International |
Interest @ 9% p.a u/s 56 CGST would be payable from the date immediately after the expiry of sixty days from the receipt of an application, which is filed as a consequent to an order passed by the Appellate Authority, Adjudicating Authority, Appellate Tribunal or a court that has attained finality. |
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2023(01)LCX0191 Punjab & Haryana High Court SBI Cards & Payment Services Limited |
Section 56 of the Act mandates the payment of interest from the date of application. |
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2022(04)LCX0090 Supreme Court Willowood Chemicals Pvt. Ltd. |
Interest is payable @ 6% and not 9% as refund order was not passed by appropriate Authority. |
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2020(03)LCX0124 Gujarat High Court Saraf Natural Stone |
Interest @ 9% is payable for delay of more than 60 days in payment of substantial refund amount. |
