®
TaxReply India Private Limited
Best GST Library
Subscription Plans
TaxGPT
GST News | Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Codes New
GST Forms
GST Diary
GST Notebook
GST Fees Manager
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
Full Site Search
E-way Bill
Finance Bill
GST e-books
®
WhatsappGroup
@taxreply
TaxReplyCommunity
GST Notifications, Circulars...
Clear all filters
18
Results
Notification No. 02/2024 Union Territory Tax
7 Oct, 2024
❱ Union Territory Goods and Services Tax (Ladakh) Rules, 2024.
Instruction No. 04/2022 Central Tax
28 Nov, 2022
❱ Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) 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.
Section 54(11),
Section 54(7),
Rule 89,
Rule 96(4),
Rule 96(5A),
Rule 96(5C),
GST RFD-01,
GST RFD-03,
GST RFD-06,
Instruction No. 03/2022 Central Tax
14 Jun, 2022
❱ CBIC instructions relating to sanction, post-audit and review of refund claims.
Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, speaking order is being issued in respect of all refund claims, whereas in others, speaking orders are not being issued if the refund is sanctioned in full. Similarly, in case of review and post-audit, different practices are being followed by the field formations. The matter has been examined with the twin purpose of ensuring uniformity in procedure and enabling effective monitoring of sanction of refund claims in order to safeguard interest of revenue. Accordingly, the Board hereby issues the following instructions/guidelines for sanction, post-audit and review of refunds:
Section 107(2),
Section 49(6),
Section 54(10),
Section 54(3),
Section 54(8),
Section 55(4),
Rule 89(2),
Rule 89(3),
GST RFD-03,
GST RFD-06,
GSTR-1,
GSTR-2A,
GSTR-3B,
Notification No. 15/2021 Central Tax
18 May, 2021
❱ Central Goods and Services Tax (Fourth Amendment) Rules, 2021.
Section 164,
Section 30(1),
Section 54(1),
Section 54(10),
Section 54(11),
Rule 138E,
Rule 23(1),
Rule 90(3),
Rule 90(4),
Rule 92(1),
Rule 92(2),
Rule 96(6),
Rule 96(7),
GST REG-05,
GST REG-21,
GST RFD-01,
GST RFD-01W,
GST RFD-03,
GST RFD-04,
GST RFD-06,
GST RFD-07,
GST RFD-08,
Circular No. 125/44/2019-GST Central Tax
18 Nov, 2019
❱ Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
Section 142,
Section 147,
Section 15,
Section 16,
Section 16(2),
Section 168(1),
Section 17,
Section 2,
Section 2,
Section 42(2),
Section 50,
Section 51,
Section 52,
Section 54(3),
Section 56,
Section 73,
Section 74,
Rule 89(2),
Rule 89(3),
Rule 89(4),
Rule 90(2),
Rule 90(3),
GST CMP-08,
GST DRC-03,
GST DRC-07,
Circular No. 106/25/2019-GST Central Tax
29 Jun, 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 .
Section 168(1),
Section 22,
Section 55,
Section 73,
Section 74,
Rule 95A,
GST RFD-02,
GST RFD-03,
GST RFD-05,
GST RFD-10B,
GSTR-2A,
GSTR-3B,
Circular No. 70/44/2018-GST Central Tax
26 Oct, 2018
❱ Clarification on certain issues related to refund.
Section 168(1),
Rule 89(3),
Rule 89(4B),
Rule 96(10),
GST RFD-01B,
GST RFD-03,
GST RFD-04,
GST RFD-06,
Circular No. 60/34/2018-GST Central Tax
4 Sep, 2018
❱ Processing of refund applications filed by Canteen Stores Department (CSD).
Section 168(1),
Rule 95,
GST RFD-02,
GST RFD-03,
GST RFD-05,
GST RFD-06,
GST RFD-10A,
GSTR-2A,
GSTR-3B,
Section 168(1),
Section 17(1),
Section 17(2),
Section 17(5),
Section 54(11),
Section 54(14),
Section 54(6),
Section 73(5),
Section 74,
Section 74(5),
Section 74(9),
Rule 142(2),
Rule 89(4),
Rule 89(5),
Rule 90(3),
Rule 93,
Rule 96(10),
GST DRC-03,
GST RFD-01A,
GST RFD-01B,
GST RFD-03,
GSTR-1,
GSTR-2A,
Circular No. 37/11/2018-GST Central Tax
15 Mar, 2018
❱ Clarifications on exports related refund issues
Section 142(3),
Section 142(4),
Section 142(5),
Section 168(1),
Section 2(107),
Section 54(3),
Section 54(3),
Rule 46,
Rule 89(2),
Rule 89(3),
Rule 89(4),
Rule 89(5),
Rule 90(3),
Rule 96A(1),
GST PMT-03,
GST RFD-01A,
GST RFD-01B,
GST RFD-02,
GST RFD-03,
GSTR-1,
GSTR-3B,
Apr
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)