Manual filing and processing of refund claim in respect of Zero-rated Supplies. 

Clarification on refund of un-utilised input tax credit on GST paid on inputs in respect of exporter of Fabrics.. 

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

Clarifications on Export related Refund Issues.

Clarification of Certain Issues Under GST. (Apart from issue of eligibility of independent fabric processors ( Job-workers) for refund of unutilized Input Tax credit on account of inverted duty structure, it also clarifies on issue relating to supply of services to SEZ unit or developer under section 7 and 12 of the IGST Act, 2017).

Clarification regarding removal of restriction of refund of accumulated ITC on fabric-Reg. 

Clarification on Refund Related Issues. 

Clarification on Certain Issues related to Refund. 

Clarification on export of services under GST

It clarifies certain refund related issues.

Eligibility to file a refund application in FORM GST RFD-01 for a Period and Category under which a NIL refund application has already been filed. 

Procedure to claim refund in FORM GST RFD-01 subsequent to Favourable Order in Appeal or Any other Forum-Reg.

Fully Electronic Refund Process through FORM GST RFD-01 and Single Disbursement-Reg

Clarification on refund related issues

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.

It amended circular No.

Clarification in respect of Certain GST Related Issue-Reg
{it clarified the issue of allowing refund of unutilized ITC in cases of export of goods where export goods is subjected to “NIL” rate of export duty). 

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. 

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman  & Diu for period prior to merger with UT of Dadra & Nagar Haveli. 

It inter alia clarifies on the issue of refund claimed by the recipients of supplies regarded as deemed export. 

Mechanism for refund of additional integrated tax (IGST) paid on account of upward revision in price of the goods subsequent to exports-Reg