Circulars
Circular No. 18/18/2017 -GST F. No. 349/320/2017-TRU-Pt.1 Dated 16th November 2017 - Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
Circulars on Exports and Refunds
Circular No. 24/24/2017 -GST F. No. 349/358/2017-GST- Dated 21st December 2017 - Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.
Circular No. 37/11/2018-GST F.No.349/47/2017- GST Dated 15th March 2018 - Clarifications on export-related refund issues.
Circular No. 56/30/2018-GST F.No.354/290/2018-GST Dated 24th August 2018 - Clarification regarding removal of the restriction of refund of accumulated ITC on fabrics.
Circular No. 59/33/2018-GST F. No. 349/21/2016-GST Dated 4th September 2018 - Clarification on refund related issues.
Circular No. 79/53/2018 - GST, F. No. CBEC-20/16/04/2018-GST Dated 31st December 2018 - Clarification on refund related issues.
Circular No. 108/27/2019-GST CBEC/20/06/03/2019-GST Dated 18th July, 2019 - Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
Circular No.135 /05/2020-GST F.No. CBEC-20/01/06/2019-GST Dated 31st March, 2020 - Clarification on refund related issues.
Circular No. 125/44/2019 - GST, CBEC-20/16/04/18-GST, Dated the 18th November, 2019 - Master Circular on Refund.
Circular No.137/07/2020-GST CBEC-20/06/04-2020 -GST Dated 13th April, 2020 - Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.
Circular No. 160/16/2021-GST File No. CBIC-20001/8/2021-GST Dated 20th September, 2021 - Clarification in respect of certain GST related issues.
Circular No. 166/22/2021-GST F.No. CBIC-20021/4/2021-GST Dated 17th November, 2021 - Clarification on certain refund related issues.
Circular No. 173/05/2022-GST F.No. CBIC-20001/2/2022-GST Dated 6th July, 2022 - Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
Circular No. 174/06/2022-GST F.No. CBIC-20001/2/2022-GST Dated 6th July, 2022 - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
Circular No. 175/07/2022-GST F.No. CBIC-20001/2/2022-GST Dated 6th July, 2022 - Manner of filing refund of unutilized ITC on account of export of electricity.
Circular No. 181/13/2022-GST, F. No. CBIC-20021/4/2022 , Dated the 10th November, 2022 - Clarification on refund related issues.
Circular No. 188/20/2022-GST F. No. CBIC-20001/2/2022 - GST Dated 27th December, 2022 - Prescribing manner of filing an application for refund by unregistered persons.
Circular No. 197/09/2023- GST, Dated 17th July, 2023 - Clarification on refund related issues.