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Introduction:
Since the implementation of the Goods and Services Tax (GST) in India on July 1, 2017, the landscape of taxation has undergone significant transformation. Among the various facets of GST, the process of claiming refunds has been particularly crucial for businesses to manage their cash flows and ensure compliance. Over the years, numerous circulars have been issued by the Central Board of Indirect Taxes and Customs (CBIC) to provide clarity and streamline the refund process. This article compiles all GST refund-related circulars issued from July 1, 2017, to March 31, 2024, offering a comprehensive reference for taxpayers, tax professionals, and businesses navigating the complexities of GST refunds. Dive in to stay informed and up-to-date with the latest regulatory changes and procedural guidelines.
| Sl. No. | Circular | Date | Subject | Status |
| 1 | Circular No. 2/2/2017-GST | 04-07-2017 | Issues related to furnishing of Bond/ Letter of Undertaking for Exports. | Rescinded vide Circular dated. 4-10-2017 |
| 2 | Circular No. 4/4/2017-GST | 07-07-2017 | Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax. | Rescinded vide Circular dated. 4-10-2017 |
| 3 | Circular No. 5/5/2017 – GST | 11-08-2017 | Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports. | Rescinded vide Circular dated. 4-10-2017 |
| 4 | Circular No. 8/8/2017- GST | 04-10-2017 | Clarification on issues related to furnishing of Bond/Letter of Undertaking 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. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 6 | Circular No. 18/18/2017-GST | 16-11-2017 | Clarification on 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. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 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 | Clarifications on exports related refund issues. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 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 refund related issues. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 12 | Circular No. 56/30/2018 | 24-08-2018 | Clarification regarding removal of restriction of refund of accumulated ITC on fabrics. | – |
| 13 | Circular No. 59/33/2018-GST | 04-09-2018 | Clarifications on 7 main refund related issues. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 14 | Circular No. 60/34/2018 | 04-09-2018 | Processing of refund applications filed by Canteen Stores Department (CSD). | – |
| 15 | Circular No. 63/37/2018 | 14-09-2018 | Clarification regarding processing of refund claims filed by UIN entities. | – |
| 16 | Circular No. 70/44/2018 -GST | 26-10-2018 | Clarification on Deficiency memo and receipt of capital goods and EPCG. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 17 | Circular No. 79/53/2018-GST | 31-12-2018 | Clarification on 7 main refund related issues. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 18 | Circular No. 94/13/2019-GST | 28-03-2019 | Clarifications on certain refund related issues. | Superseded vide Circular No. 125/44/2019-GST dated.18-11-2019 |
| 19 | Circular No. 104/23/2019 | 28-06-2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. | – |
| 20 | 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. | – |
| 21 | Circular No.110/2019 –GST | 03-10-2019 | Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed. | – |
| 22 | Circular No.111/2019-GST | 03-10-2019 | Procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum. | – |
| 23 | Circular No.125/2019-GST | 18-11-2019 | Fully electronic refund process through FORM GST RFD-01 and single disbursement. | – |
| 24 | Circular No.135/5/2020 – GST | 31-03-2020 | Circular on clarification on 5 main refund related issues – including requirement to mention the HSN/SAC code for inward supplies. | – |
| 25 | Circular No.139/09/2020 – GST | 10-06-2020 | Clarification on Refund issues in case of missing invoices related to ITC claimed on imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies). | – |
| 26 | Circular No.147/03/2021 | 12-03-2021 | Clarification on issues relating to refund claim by recipient of Deemed Export supply and calculation of adjusted total turnover. | – |
| 27 | Circular No.160/16/2021 | 20-09-2021 | Clarification with respect to prohibiting refund of unutilized ITC is applicable in case of exports of goods which are having NIL rate of export duty. | – |
| 28 | Circular No. 162/18/2021 | 25-09-2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act., | – |
| 29 | Circular No. 166/22/2021 | 17-11-2021 | Clarification on issues regarding refund of excess balance in electronic cash ledger. | – |
| 30 | Circular No. 168/24/2021 | 30-12-2021 | Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with UT of Dadra & Nagar Haveli. | – |
| 31 | Circular No. 172/04/2022 | 06-07-2022 | Clarification on issues pertaining to refund claimed by the recipients of supplies regarded as deemed export referring the clarification issued vide Circular No.147/03/2021. | – |
| 32 | Circular No. 173/05/2022 | 06-07-2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | – |
| 33 | Circular No. 174/06/2022 | 06-07-2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. | – |
| 34 | Circular No. 175/07/2022 | 06-07-2022 | Manner of filing refund of unutilized ITC on account of export of electricity. | – |
| 35 | Circular No. 176/08/2022 | 06-07-2022 | Withdrawal of Circular No. 106/25/2019-GST dated. 29062019. | – |
| 36 | Circular No. 181/13/2022 | 10-11-2022 | Clarification on issues related to applicability of the amendment in formula for calculation of refund of unutilized input tax credit on account of inverted duty structure. | – |
| 37 | Circular No. 188/20/2022 | 27-12-2022 | Prescribing manner of filing an application for refund by unregistered persons. | – |
| 38 | Circular No. 197/09/2023 | 17-07-2023 | Clarification on refund related issues including refund of accumulated input tax credit under Section 54(3) on the basis of that available as per FORM-GSTR 2B in line with the amendments in the provisions of sec.16(2) from 01-Jan-2022 onwards. | – |
The journey through the GST refund landscape has been marked by continuous updates and refinements to address the evolving needs of businesses and ensure smooth compliance. By compiling the complete list of GST refund-related circulars from July 1, 2017, to March 31, 2024, this article aims to serve as a valuable resource for all stakeholders. Staying informed about these circulars not only helps in adhering to regulatory requirements but also optimizes the refund process, thereby enhancing the financial health of businesses. As the GST framework continues to evolve, keeping abreast of such updates will remain crucial for achieving seamless tax administration and compliance.
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