Refunds

Chapters / List

1. Introduction of GST Refund

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2. Refund of Tax [ Section 54(1) read with rule 89 of CGST Rules ]

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3. Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]

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4. Processing of Refund of Claim [ Section 54(5) & 54(7) ]

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5. Provisional refund to zero-rated supply of goods or services [section 54(6) of CGST Act read with rule 91 of CGST Rules]

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6. Calculation of refund of ITC in case of Zero-rated supply [ Rule 89(4) ]

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7. Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]

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8. Refund to Casual or Non resident taxable persons Section 54(13)

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9. No Refund in certain cases [ Section 54(15) ]

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10. Refund in Certain cases [ Section 55 Read with rule 95 ]

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11. Interest on Delay Refund [section 56 or CGST Act & Rule 94/ 96C of CGST Rules]

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12. Refund apply by the canteen stores Department (CSD) manually to the jurisdictional tax office

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13. Refund apply by the canteen stores Department (CSD) electronically to the jurisdictional tax office

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14. Refund of unutilized ITC on account of accumulation due to inverted tax structure [Section 54(3) read with Rule 89 ]

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15. Determination of amount of refund in case of inverted duty structure

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16. Frequency of filing refund application

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17. Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1

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18. Refund of IGST to international tourist

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19. Refund of IGST - Export of goods or services or both after payment of IGST [Rule 96 of CGST Rules]

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20. Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]

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21. Refund of IGST - Export of goods or services or both without payment of IGST against under LUT/Bond and claim refund of ITC [Rule 96A of CGST Rule]

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22. Refund of unutilized input tax credit of compensation cess availed on inputs in case where the final product is not subject to the levy of compensation cess

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23. Refund of TDS/TCS deposited in excess

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24. Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]

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25. Principal of unjust enrichment [ section 54(8) ]

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26. Claiming refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports

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27. What is the Deemed Export

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28. Procedure regarding procurement of supplies of goods from DTA by EOU Unit / EHTP Unit / STP Unit / BTP Unit under deemed export benefits under section 147 of CGST Act, 2017

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29. Refund claimed by the recipient of supplies regarded as deemed export

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30. Non relisation of export proceeds within FEMA time recovery of refund of unultilsed input tax credit of IGST paid on export of goods [Rule 96B of CGST Ruels]

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31. Fully electronic refund process in case of provisional refund 

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