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Seeks to clarify certain refund related issues under GST.

 Notice Date : 28 March 2019

Circular No. 94/13/2019-GST Page 1 of 5

F. No. CBEC-20/16/04/2018 – GST

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

GST Policy Wing


New Delhi, Dated the 28th March, 2019


The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /

Commissioners of Central Tax (All)

The Principal Director Generals / Director Generals (All)


Subject: Clarifications on refund related issues under GST– Reg.

Various representations have been received seeking clarifications on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues as detailed hereunder:

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on 28 March 2019
Circular No : 94/2019
Published in GST
Source : ,

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