CBIC issues Clarification on Refund related matter

Sep 05, 2018 | by Avantis RegTech Legal Research Team


On receipt of various representations seeking clarification on issues relating to refund, the Central Board of Indirect Taxes and Customs (CBIC), on September 04, 2018, has issued a Circular to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations.

The clarifications have been issued on:

·         Submission of invoices for processing of claims of refund

·         System validations in calculating refund amount

·         Re-credit of electronic credit ledger in case of rejection of refund claim

·         Scope of Rule 96(10) of the CGST Rules

·         Disbursal of refund amount after sanctioning by the proper officer

·         Status of refund claim after issuance of deficiency memo

·         Treatment of refund applications where the amount claimed is less than rupees one thousand

[Circular No. 59/33/2018-GST]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.59.pdf;jsessionid=A0A65198BC813B29480EDEA9D6E06AAA


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