Complete list of GST Refund related Circular/Notification at one place from 01st July’2017 to till date i.e. 10th September’2020
Easy to Understand Easy to Learn Easy to Apply
GST -REFUND (CIRCULAR) KI POTLY
| Sr No. | CIRCULAR | DATE | SUBJECT |
| 1 | Circular No. 2/2/2017-GST | 04-07-2017 | Issues related to furnishing of Bond/ Letter of Undertaking for Exports –
Reg., |
| 2 | Circular No. 4/4/2017-GST | 07-07-2017 | Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. |
| 3 | Circular No. 5/5/2017 – GST | 11-08-2017 | Circular on Bond/LUT in case of exports without payment of integrated tax |
| 4 | Circular No. 8/8/2017- GST | 04-10-2017 | Clarification on issues related to furnishing of Bond/LUT for exports |
| 5 | Circular No. 17/17/2017-GST | 15-11-2017 | Manual filing and processing of refund claims in respect of zero -rated supplies. |
| 6 | Circular No. 18/18/2017-GST | 16-11-2017 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. |
| 7 | Circular No. 24/24/2017-GST | 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 |
| 8 | Circular No. 36/10/2018-GST | 13-03-2018 | Processing of refund application for UIN entities |
| 9 | Circular No. 37/11/2018-GST | 15-03-2018 | IGST / GST refund on Export: CBEC clarifies on 13 Issues |
| 10 | Circular No. 43/17/2018-GST | 13-04-2018 | Queries regarding processing of refund applications for UIN agencies |
| 11 | Circular No. 45/19/2018-GST | 30-05-2018 | Clarifications on 5 Main issues related to GST refund |
| 12 | Circular No. 59/33/2018-GST | 04-09-2018 | CBIC clarification on 7 GST Refund Related Issues |
| 13 | Circular No. 70/44/2018 -GST | 26-10-2018 | GST Refund: Deficiency memo & Receipt of capital goods under EPCG |
| 14 | Circular No. 79/53/2018-GST | 31-12-2018 | GST Refund- CBIC clarifies on 7 Issues |
| 15 | Circular No. 94/13/2019-GST | 28-03-2019 | CBIC clarification on GST Refund and Reversal of Input Tax Credit |
| 16 | Circular No. 106/25/2019-GST | 29-06-2019 | Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg. |
| 17 | Circular No.110/2019 –GST | 03-10-2019 | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
| 18 | Circular No.111/2019-GST | 03-10-2019 | Seeks to clarify procedure to claim refund in FORM GST RFD -01 subsequent to favorable order in appeal or any other forum. |
| 19 | Circular No.125/2019-GST * ** | 18-11-2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
| 20 | Circular No.135/5/2020 – GST** | 31-03-2020 | Circular on clarification on refund related issues – reg. |
| 21 | Circular No.139/09/2020 – GST** | 10-06-2020 | Clarification on Refund Related Issues. |
In all above circular, Circular No.125/2019-GST is one of the most important Circular and is called as “MASTER CIRCULAR” followed byCircular No.135/5/2020 – GST & Circular No.139/09/2020-GST. It is advisable to properly read master circular before applying refund under GST to avoid unnecessary rejection of refund.
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