GST Updates

Gist of Circulars Issued on “Refunds under GST”

Circular No. Date of Circular File No. Brief about the Circular


Circular No. 2/2/2017-GST4th July 2017F. No. 349/82/2017-GSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg


Circular No. 4/4/2017-GST7th July 2017F. No. 349/82/2017-GSTRegarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.


Circular No. 5/5/2017 – GST11th August 2017F. No. 349/82/2017-GSTCircular on Bond/LUT in case of exports without payment of integrated tax


Circular No. 8/8/2017-GST4th October 2017F. No. 349/74/2017-GSTClarification on issues related to furnishing of Bond/LUT for exports


Circular No. 14/14 /2017 – GST6th November 2017F. No. 349/21/2016 GSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .


Circular No. 17/17/2017 – GST15th November 2017F. No. 349/169/2017-GSTManual filing and processing of refund claims in respect of zero-rated supplies.


Circular No. 18/18/2017 – GST16th November 2017F. No. 354/320/2017-TRU- Pt.1Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.


Circular No. 24/24/2017-GST21st December 2017F. No. 349/58/2017-GSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger


Circular No. 36/201813th March 2018F. No. 349/48/2017-GSTProcessing of refund applications for UIN entities


Circular No. 37/201815th March 2018F. No.349/47/2017-GSTClarifications on exports related refund issues- regarding


Circular No. 40/20186th April 2018F. No. 349/82/2017-GSTClarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.


Circular No. 43/201813th April 2018F. No. 349/48/2017-GSTQueries regarding processing of refund applications for UIN agencies


Circular No. 45/201830th May 2018F. No. CBEC/20/16/4/2018-GSTClarifications on refund related issues – reg.


Circular No. 56/2018-GST24th August 2018F.No.354/290/2018-TRUClarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics


Circular No. 59/2018-GST4th September 2018F. No. 349/21/2016-GSTClarification on refund related issues.


Circular No. 60/2018-GST4th September 2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).


Circular No. 63/2018-GST14th September 2018F. No. 349/48/2017-GSTClarification regarding processing of refund claims filed by UIN entitles


Circular No. 70/2018-GST26th October 2018F. No. 20/16/04/2018-GSTClarification on certain issues related to refund


Circular No. 79/2018-GST31st December 2018Circular No. 79/53/2018-GSTClarification on refund related issues


Circular No. 94/2019-GST28th March 2019F. No. 20/16/04/2018 – GSTSeeks to clarify certain refund related issues under GST.


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    August 2, 2019 at 10:52 am

    Refund circulars

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