🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.   |   GST Act & Rules e-book Click here.   |  

IGST ACT, 2017
[Amended upto 2025]

CHAPTER VII  -  ZERO RATED SUPPLY

TaxGPT

Summarize Section 16 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For condition and safeguards for furnishing a letter of undertaking in place of a bond by a registered person who intends to supply goods or services for export without payment of integrated tax see Circular No. 8/8/2017-GST Central Tax dated 4 Oct, 2017

For clarification on application of section 16 of said Act relating to zero rated supply for purpose of compensation cess on exports. see Circular No. 1/1/2017-Compensation Cess Compensation Cess dated 26 Jul, 2017

For procedure on procurement of supplies of goods from DTA by export oriented unit (EHTP) unit under deemed export benefit see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017

For refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics see Circular No. 18/18/2017-GST Central Tax dated 16 Nov, 2017

For alternative mechanism with officer interface see Circular No. 05/2018-CUSTOMS Custom dated 23 Feb, 2018

For processing of refund application for unique identify number entities see Circular No. 36/10/2018-GST Central Tax dated 13 Mar, 2018

For EGM error related cases see Circular No. 06/2018-CUSTOMS Custom dated 16 Mar, 2018

For extension of date in SB005 alternate mechanism cases & clarification in other cases see Circular No. 08/2018-CUSTOMS Custom dated 23 Mar, 2018

For clarification on issues related to furnishing of bond of undertaking for exports see Circular No. 40/14/2018-GST Central Tax dated 6 Apr, 2018

For queries regarding processing of refund application for UIN agencies see Circular No. 43/17/2018-GST Central Tax dated 13 Apr, 2018

For sanction of pending IGST refund claims where records have not been transmitted from GSTN to DG systems see Circular No. 12/2018-CUSTOMS Custom dated 29 May, 2018

For clarification on miscellaneous issues related to SEZ and refund to unutilized ITC for job workers see Circular No. 48/22/2018-GST Central Tax dated 14 Jun, 2018

For clarification regarding removal of restriction of refund of accumulated ITC on fabrics see Circular No. 56/30/2018-GST Central Tax dated 24 Aug, 2018

For processing of refund application filed by canteen stores department see Circular No. 60/34/2018-GST Central Tax dated 4 Sep, 2018

For guidelines for processing of application for financial assistance under the central sector scheme named "Seva Bhoj Yojana" of the ministry of culture see Circular No. 75/49/2018-GST Central Tax dated 27 Dec, 2018

For processing of refund application in FORM GST RFD -01A submitted taxpayer wrongly mapped on the common portal see Circular No. 104/23/2019-GST Central Tax dated 28 Jun, 2019

For 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 foreign see Circular No. 106/25/2019-GST Central Tax dated 29 Jun, 2019

For clarification in respect of goods sent out of India for exhibition on consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019

For eligibility to file a refund application in form GST RED-01 for a period and category under which a nill refund application has already been filed see Circular No. 110/29/2019-GST Central Tax dated 3 Oct, 2019

For procedure to claim refund in Form GST RED-01 subsequent to favourable order in appeal or any other forum see Circular No. 111/30/2019-GST Central Tax dated 3 Oct, 2019

For clarification regarding fully electronic refund process through Form GST RED-01 and single disbursement see Circular No. 125/44/2019-GST Central Tax dated 18 Nov, 2019

See

Rule 89,

 

Rule 96,

 

Rule 96A,