Section No. 20 (xiv) - Refunds
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
05/2017 - Integrated Tax (Rate) 28.06.2017 |
It notifies the goods in respect of which no refund of un-utilised input tax credit is allowed on account of inverted duty structure. |
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13/2017 - Integrated Tax (Rate) 28.06.2017 |
It specifies UN or foreign diplomatic mission for the purpose of section 55 of the CGST Act, 2017. |
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37/2017 - Central Tax 04.10.2017 |
It specified conditions and safeguards for furnishing a LUT in place of bond by registered person who intends to supply goods or services for export without payment of Integrated Tax. |
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10/2019 - Integrated Tax (Rate) 29.06.2019 |
It specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourists, as class of person entitled to claim refund of applicable IGST on inward supply of such goods. |
(w.e.f. 01.07.2019).
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04/2022 Instruction - GST 28.11.2022 |
It specifies manner of processing and sanction of IGST Refunds, withheld in terms of clause © of sub-rule (4 ) of Rule 96, transmitted to the jurisdictional GST Authorities under Sub-rule (5A) of Rule 96 of the CGST Rules, 2017.
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