Section No. 55 - Refund in Certain Cases.

Circular Issued - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
36/10/2018 - GST 13.03.2018
Processing of Refund Applications for UIN Entities. 
Also see under Section 168 of the CGST Act, 2017. 
43/17/2018 - GST 13.04.2018

It dealt with queries regarding Processing of Refund Applications for UIN Agencies.

60/34/2018 - GST 04.09.2018

Processing of Refund Applications filed by Canteen Stores Department (CSD)-regarding.

60/34/2018 - GST 04.09.2018

Processing of Refund Applications filed by Canteen Stores Department (CSD)-regarding.

63/37/2018 - GST 14.09.2018

Clarification regarding processing of refund claim filed by UIN Entities.

68/42/2018 - GST 05.10.2018
[Issued with reference to refund of Compensation Cess to UN and specified international Organization). 


Notification issued under the CGST Act, 2017 applicable to GST (Compensation to States) Act, 2017
75/49/2018 - GST 27.12.2018

Guidelines for Processing of Applications for Financial Assistance under the Central Sector Scheme named “SevaBhojYojna” of the Ministry of Culture.

106/25/2019 - GST 29.06.2019

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.