GST Refund : Free Study Material

By | May 5, 2018
(Last Updated On: March 3, 2023)

GST Refund : Free Study Material

Here is the free study material on GST Refund

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Relevant Material on GST Refund

GST Council Meeting Decisions on GST Refund

Refund of provisionally accepted input tax credit under GST : 24th GST Council Meeting Decision

Relevant Notifications on GST Refund

Notification No 37/2017 Central Tax : Extension of LUT to all exporters

Instruction No 2/1/2020 GST : Pending GST Refund immediate processing

GST Circulars and on Refund

Immediate Release of Income Tax Refund upto Rs 5 Lakh

Instruction No 2/1/2020 GST : Pending GST Refund immediate processing

Manual checks before releasing IGST refunds : CBIC Clarification

Verification of IGST payments for goods exported for GST Refund :. Circular No. 16/2019-Customs  Dated 17.06.2019

Circular No 94/13/2019 GST Dated 28th March 2019 : Refund issue clarified

Circular No 79/50/2018 GST Dated 31st December 2018 : Clarification on refund related issues

Circular No. 70/44/2018 -GST Dated 26th Oct 2018

Circular No 68/42/2018 GST : Refund of Compensation Cess to UN Entities

Circular No 63/37/2018 GST : refund claims by UIN entitles : CBIC Clarify

circular No. 56/30/2018-GST dated 24.08.2018

Circular No. 59/33/2018-GST dated 04.09.2018

Circular No. 45/19/2018-GST dated 30.05.2018

Circular No 40/14/2018 GST : Furnishing of Bond/LUT for exports : Clarification by CBIC

Circular No 37/11/2018 GST dated 15th March,  2018: exports related refund issues clarified by CBEC

Circular No. 24/24/2017 – GST dated 21st December 2017  : Manual filing of Refund : Inverted duty structure, deemed exports & excess balance in electronic cash ledger

Circular No 17/17/2017 GST dated 15th November 2017: Refund of zero-rated supplies : Manual filing and processing

Circular No. 1067/6/2018-CX : Online filing of GST Refund claims by eligible units under Budgetary Support Scheme

Cost Accountants allowed to Certify IGST Refund Claim : Circular No 33/2018 Customs

Circular No 15/2018 Custom : PAN Based Refund of GST allowed : Dated 06.06.2018

Circular No 12/2018 Customs : Sanction of pending IGST refund claims : 29th May 2018

GST Judgments on GST Refund

Refund can not be rejected if name & GSTIN of supplier not mentioned by exporter in shipping bill : High Court

GST Officer to consider Refund of IGST paid on Export but not filled in shipping bills: HC

Refund IGST paid on ocean freight is allowed : HC

HC allowed to carry out modifications in GSTR-1 & GSTR-3B for taking IGST refund

Refund to UIN Agencies

Advisory to UIN Entities claiming GST Refunds Dated 09.11.2018

Video -GST Refund to UIN Agencies : CBIC Circular : GST News Part 216

Circular No 43/17/2018 GST : Processing of refund applications for UIN agencies

Circular No 37/11/2018 GST  Dated 15.03.18: exports related refund issues clarified by CBEC

Circular No 36/10/2018 GST : Refund applications of UIN entities

How to file GST Refund Application (By Embassies/ International Organizations) : User manual

[Video] File GST Refund :Embassies/ International Organizations : GST News [Part 177] :

GST Refund Application (By Embassies/ International Organizations) : FAQ’s

Refund of Tax to specialised agencies ,UN, diplomatic mission etc -IGST Act ; Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017

Refund to Specialised agencies , UN, diplomatic mission etc ; CGST Act &; Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017

Refund to Specialised Agencies ,UN , Diplomatic mission etc; UTGST Act -Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Recording of UIN on Invoices issued to Foreign Diplomatic Missions / UN Organizations mandatory : Press Release

Accepting of Unique Identity Number (UIN) of Foreign Diplomatic Missions/UN Organizations while making supplies.

GST : Supplier Should record UIN of Foreign Diplomatic Missions / UN Organizations

Relevant Rules on GST Refund

Rule 96A CGST Rules 2017 : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.

Relevant Form on GST Refund

GST RFD 11 : Download : Furnishing of bond or Letter of Undertaking for export of goods or services

Topic wise Commentary on GST Act of India


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