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GST Notifications, Circulars...
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Circular No. 226/20/2024-GST Central Tax
11 Jul, 2024
❱ Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
Circular No. 175/07/2022-GST Central Tax
6 Jul, 2022
❱ Manner of filing refund of unutilized ITC on account of export of electricity.
Section 168(1),
Section 54(1),
Rule 89,
Rule 89(2),
Rule 89(4),
GST DRC-03,
GST RFD-01,
GST RFD-05,
GST RFD-06,
Circular No. 168/24/2021-GST Central Tax
30 Dec, 2021
❱ Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
Other No. 8/2021- Refunds (Advisory) Central Tax
20 Apr, 2021
❱ Implementation of PMT-03 to re-credit the ITC sanctioned as refund towards tax wrongly paid or paid in excess by debiting the credit ledger.
Eligible cases for recredit of ITC.
i. Refund of excess payment of tax;
ii. Refund of tax paid on intra-State supply which is subsequently held to be interState supply and vice versa;
iii. Refund on account of assessment/provisional assessment/appeal/any other order;
iv. Refund on account of “any other†ground or reason.
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. 111/30/2019-GST Central Tax
3 Oct, 2019
❱ Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
Circular No. 110/29/2019-GST Central Tax
3 Oct, 2019
❱ Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
Notification No. 42/2019 Central Tax
24 Sep, 2019
❱ Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
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,
Notification No. 31/2019 Central Tax
28 Jun, 2019
❱ Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
Rule 10A,
Rule 128,
Rule 129,
Rule 132(1),
Rule 133,
Rule 138,
Rule 138E,
Rule 21,
Rule 32A,
Rule 46,
Rule 49,
Rule 66(2),
Rule 67(2),
Rule 87(12),
Rule 87(2),
Rule 87(9),
Rule 91(3),
Rule 92(4),
Rule 92(5),
Rule 94,
Rule 95A,
GST DRC-03,
GST PMT-09,
GST REG-01,
GST REG-06,
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)