prpri Complete List of GST Refund Circulars till 10th Sept’20 Complete List of GST Refund Circulars till 10th Sept’20

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


1 Circular No. 2/2/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports –


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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