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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XI REFUNDS This
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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... late or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than- (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on i .....

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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... person. (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. (6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, i .....

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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8). (10) Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may- (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee .....

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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... d under section 39. (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation.-For the purposes of this section,- (1) “refund” includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3). (2) “relevant date” means- (a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case m .....

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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;] (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax. ****** Notes 1. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019 before it was read as "zero-rated supplies" 2. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019 3. Substituted vide Central Goods and Se .....

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Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 46/2020 - Dated: 9-6-2020 - Seeks to extend period to pass order under Section 54(7) of CGST Act.
  2. Notification No. 3/2019 - Dated: 30-9-2019 - Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
  3. Notification No. 20/2018 - Dated: 26-7-2018 - Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in itís 28th meeting held on 21.07.2018
  4. Notification No. 21/2018 - Dated: 26-7-2018 - Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in itís 28th meeting held on 21.07.2018
  5. Notification No. 20/2018 - Dated: 26-7-2018 - Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in itís 28th meeting held on 21.07.2018
  6. Notification No. 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  7. Notification No. 21/2018 - Dated: 18-4-2018 - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
  8. Notification No. 20/2018 - Dated: 28-3-2018 - Extension of due date for filing of application for refund under section 55 by notified agencies
  9. Notification No. 44/2017 - Dated: 14-11-2017 - Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics
  10. Notification No. 46/2017 - Dated: 14-11-2017 - seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
  11. Notification No. 44/2017 - Dated: 14-11-2017 - seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
  12. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund
  13. Notification No. 11/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
  14. Notification No. 37/2017 - Dated: 4-10-2017 - Facility of LUT extended to all exporters / registered persons subject to conditions
  15. Notification No. 29/2017 - Dated: 22-9-2017 - Seeks to amend notification no. 5/2017- Union Territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy...
  16. Notification No. 29/2017 - Dated: 22-9-2017 - Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics
  17. Notification No. 29/2017 - Dated: 22-9-2017 - Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
  18. Notification No. 10/2017 - Dated: 30-6-2017 - Fixes the rate of interest per annum
  19. Notification No. 12/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof
  20. Notification No. 15/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under CGST Act
  21. Notification No. 15/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilised ITC under UTGST Act
  22. Notification No. 5/2017 - Dated: 28-6-2017 - Specified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
  23. Notification No. 6/2017 - Dated: 28-6-2017 - Seeks to prescribe rate of interest under IGST Act, 2017
  24. Notification No. 5/2017 - Dated: 28-6-2017 - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)
  25. Notification No. 5/2017 - Dated: 28-6-2017 - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
  26. Notification No. 13/2017 - Dated: 28-6-2017 - Seeks to prescribe rate of interest under CGST Act, 2017
  27. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

 

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