Refund applications involving amount claimed less than rupees one thousand - GST - F. NO. 349/54/2017-GST

F. NO. 349/54/2017-GST Government of India Ministry of Finance Department or Revenue Central Board or Indirect Taxes Customs GST Policy Wing ***** Room 220-A, North Block, New Delhi Dated 01 June, 2018 To. All Principal Chief Commissioners/Chief Commissioners of Central Tax Sir, Sub: Refund applications involving amount claimed less than rupees one thousand - reg. Kindly refer my earlier letter of even number dated 08.05.2018 on the above mentioned subject (copy enclosed) wherein I had requested to ensure that all refund claims received in the jurisdictional office in FORM GST RFD-01A, in which the amount claimed is less than ₹ 1000/-, are summarily rejected. 2. The matter has been further examined. and the following points are clarified: a) the limit of ₹ 1000/- referred to in section 54(14) shall be calculated for each tax head and not cumulatively; and b) the limit should not apply to claims of refund of balance in the electronic cash ledger, You faithfully. (Upender Gupta) Commissioner (GST)