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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2025]

CHAPTER XI  -  REFUNDS

TaxGPT

Summarize Section 55 by TaxGPT in
  AA   |   Print

Section 55 - Refund in certain cases.

55. The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf,


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References:

For officers of state tax or union territory tax authorisation of proper officer for purpose of section 54 or 55 see Notification No. 11/2017 Integrated Tax dated 13 Oct, 2017
For notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them see Notification No. 20/2018 Central Tax dated 28 Mar, 2018
For refund of 50% of CGST on supplies of goods to (CSD) under ministry of defence see Notification No. 6/2017 Central Tax (Rate) dated 28 Jun, 2017
For refund of 50% of CGST on supplies of goods to (CSD) under ministry of defence see Notification No. 6/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them see Notification No. 16/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 13/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For refund of applicable central tax to retail outlets established in the departure area of international airport beyond the international counters making free tax supply of goals to an outgoing international tourist see Notification No. 11/2019 Central Tax (Rate) dated 29 Jun, 2019
For refund of applicable central tax to retail outlets established in the departure area of international airport beyond the international counters making free tax supply of goals to an outgoing international tourist see Notification No. 10/2019 Integrated Tax (Rate) dated 29 Jun, 2019
For refund of applicable central tax to retail outlets established in the departure area of international airport beyond the international counters making free tax supply of goals to an outgoing international tourist see Notification No. 11/2019 Union Territory Tax (Rate) dated 29 Jun, 2019
For refund of 50% of UGST on supplies of goods to (CSD) under ministry of defence see Notification No. 6/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For processing of refund application for uinque identify number entities see Circular No. 36/10/2018-GST Central Tax dated 13 Mar, 2018
For queries regarding processing of refund appllcation for UIN agencies see Circular No. 43/17/2018-GST Central Tax dated 13 Apr, 2018
For processing of refund application filled by (CSD) see Circular No. 60/34/2018-GST Central Tax dated 4 Sep, 2018
For clarification on processing of refund claim filed by UIN entities see Circular No. 63/37/2018-GST Central Tax dated 14 Sep, 2018
For notification issues under CGST Act 2017 applicable to GST see Circular No. 68/42/2018-GST Central Tax dated 5 Oct, 2018
For guidelines for processing of application for financial assistance under the central sector scheme name seva bhok yojama of the ministry of culture see Circular No. 75/49/2018-GST Central Tax dated 27 Dec, 2018
For refund of taxes of 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 see Circular No. 106/25/2019-GST Central Tax dated 29 Jun, 2019
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)