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TMI BlogINTRODUCTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing the due process prescribed under the GST law. 1.2. The relevant provisions of the CGST Act, 2017 and the CGST Rules, 2017, pertaining to this Chapter are as under - Sr. No. Section / Rule Provision pertaining to 1. Section 27 of CGST Act, 2017 Special provisions relating to casual taxable person and non-resident taxable person 2. Section 54 of CGST Act, 2017 Refund of tax 3. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctioning interest on delayed refunds 15. Rule 95 of CGST Rules, 2017 Refund of tax to certain persons 16. Rule 96 of CGST Rules, 2017 Refund of integrated tax paid on goods (or services) exported out of India 17. Rule 96A of CGST Rules, 2017 Export of goods or services under Bond or Letter of Untertaking 18. Rule 96B of CGST Rules, 2017 Recovery of refund of unutilized input tax credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilized input tax credit on account of- (i) zero rated supplies made without payment of tax; or, (ii) inverted duty structure. (f) Supply which is not provided, either wholly or partially and for which invoice has not been issued or refund voucher has been issued; (g) Any other amount paid on intra-State supply, which is subsequently held to be inter-State supply and vice versa; (h) Refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to refund contained in the GST law aim to streamline and standardise the refund procedures. The claim and sanctioning procedure are completely online and time bound. 1.7. All types of refunds, including the refund of input tax credit and refund of IGST paid on export of services is handled by GST department, except refund of IGST paid on goods exported, which is handled by Customs. 1.8. Refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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