- 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
Wednesday, November 20, 2019
GST Master Refund Circular issued
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