CIRCULARS ISSUED BY CBIC ON ISSUES RELATED TO REFUNDS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

14. CIRCULARS ISSUED BY CBIC ON ISSUES RELATED TO REFUNDS (I) Circular No. 14/14/2017-GST dated 06.11.2017 Procurement of goods from DTA by EOU/EHTP/STP/BTP (II) Circular No. 125/44/2019-GST dated 18.11.2019 Electronic Refund process and single disbursement. (III) Circular No.134/04/2020-GST dated 23.03.2020 Refund in respect of companies under Insolvency Bankruptcy Code, 2016. (IV) Circular No. 135/05/2020-GST dated 31.03.2020 Clarification on refund related issues. (V) Circular No.139/09/2020-GST dated 10.06.2020 Clarification on refund related issues. (VI) Circular No.147/03/2021-GST dated 12.03.2021 Refund claim by recipient of deemed export supply, zero-rated supplies. (VII) Circular No.166/22/2021-GST dated 17.11.2021 No time limit for refund of balance in Cash Ledger. (VIII) Circular No. 160/16/2021-GST dated 20.09.2021 Clarification on restriction imposed under proviso to Section 54(3) of CGST Act, 2017 (IX) Circular No. 173/05/2022-GST dated 06.07.2022 Clarification on refund claim under Inverted Duty Structure. (X) Circular No.174/06/2022-GST dated 06.07.2022 Re-credit of sanctioned excess or erroneous refund in Electronic Credit Ledger (XI) Circular No.176/08/2022-GST dated 06.07.2022 Refund of taxes paid on inward supply of indigenous goods when supplied to outgoing international tourist. (XII) Circular No. 188/20/2022-GST dated 27.12.2022 Refund for unregistered person. (XIII) Circular No.197/09/2023-GSTdated 17.07.2023 Refund of accumulated input tax credit. FLOW CHART FOR REFUND APPLICATION