Circular on Clarification on refund related issues - Reg


Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular to clarify various issues concerning GST refunds. This guidance aims to ensure consistent application of refund provisions across all tax formations. The circular addresses representations received seeking clarification on these matters.

CBEC-20/01/06/2019-GST

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

GST Policy Wing

New Delhi, Dated the 31st March, 2020

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/

Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Clarification on refund related issues – Reg.

Various representations have been received seeking clarification on some of the issues relating to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard 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 detailed hereunder:

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FAQ :

The purpose of this circular is to clarify various issues related to GST refunds and to ensure uniform implementation of the law across tax formations.

The circular was issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Government of India.

The circular addresses various issues relating to GST refunds that have been raised through representations seeking clarification.

The circular was issued by the Board in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017.

 



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