GST Master Refund Circular issued

• Fully electronic refund process through FORM GST RFD-01 and single disbursement- super ceding earlier refund circulars
• Filing of refund applications in FORM GST RFD-01   
• Deficiency Memos     
• Provisional Refund     
• Scrutiny of Application           
• Re-crediting of electronic credit ledger on account of rejection of refund claim    
• Application for refund of integrated tax paid on export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit
• Disbursal of refunds   
• Guidelines for refunds of unutilized Input Tax Credit           
• Guidelines for refund of tax paid on deemed exports          
• Guidelines for claims of refund of Compensation Cess        
• Clarifications on issues related to making zero-rated supplies         
• Refund of transitional credit 
• Restrictions imposed by sub-rule (10) of rule 96 of the CGST Rules 
• Clarification on calculation of refund amount for claims of refund of accumulated ITC on account of inverted tax structure      
• Refund of TDS/TCS deposited in excess        
• Debit of electronic credit ledger using FORM GST DRC-03   
• Refund of Integrated Tax paid on Exports     
• Clarifications on other issues 
• Annexure-A List of all statements/declarations/undertakings/certificates and other supporting documents to be provided along with the refund application         
• Annexure-B : Statement of invoices to be submitted with application for refund of unutilized ITC      
• Clarification regarding optional filing of annual return under notification No. 47/2019- Central Tax dated 9th October, 2019 - regarding