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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

..... 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 6 [ two years ] 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 inputs being higher tha .....

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

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..... ipt 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, 9 [ **** ] in such manner and subject to such conditions, limitations and safeguards as m .....

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

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..... 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 7 [ **** ] 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 or any other amount which the taxable person is liable to pay but which remain .....

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

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..... 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 may be, the inputs or input services used in such goods, (i) if the goods are exported by sea or air, the date on which t .....

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

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..... , decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; 3 [ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso 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. Substitu .....

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

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  1. 09/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. . 5/2017-Union Territory Tax (Rate), dated the 28th June, 2017
  2. 09/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of denial of refund of unutilized ITC extended - Seeks to amend Notification No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017
  3. 09/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3) - Seeks to amend Notification No. 5/2017-Central Tax (Rate), dated the 28th June, 2017
  4. 13/2022 - Dated: 5-7-2022 - Central GST (CGST) - Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
  5. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
  6. 46/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to extend period to pass order under Section 54(7) of CGST Act.
  7. 03/2019 - Dated: 30-9-2019 - Compensation CESS Rate - Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
  8. 21/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
  9. 20/2018 - Dated: 26-7-2018 - Union Territory GST (UTGST) Rate - 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 it’s 28th meeting held on 21.07.2018
  10. 20/2018 - Dated: 26-7-2018 - Central GST (CGST) Rate - 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 it’s 28th meeting held on 21.07.2018
  11. 26/2018 - Dated: 13-6-2018 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  12. 21/2018 - Dated: 18-4-2018 - Central GST (CGST) - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
  13. 20/2018 - Dated: 28-3-2018 - Central GST (CGST) - Extension of due date for filing of application for refund under section 55 by notified agencies
  14. 46/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - 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.
  15. 44/2017 - Dated: 14-11-2017 - Union Territory GST (UTGST) Rate - 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
  16. 44/2017 - Dated: 14-11-2017 - Central GST (CGST) Rate - 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.
  17. 39/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to cross-empower State Tax officers for processing and grant of refund
  18. 11/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
  19. 37/2017 - Dated: 4-10-2017 - Central GST (CGST) - Facility of LUT extended to all exporters / registered persons subject to conditions
  20. 29/2017 - Dated: 22-9-2017 - Union Territory GST (UTGST) Rate - 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 fabrics
  21. 29/2017 - Dated: 22-9-2017 - Central GST (CGST) Rate - 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
  22. 29/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
  23. 10/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Fixes the rate of interest per annum
  24. 15/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Supplies not eligible for refund of unutilized ITC under CGST Act
  25. 15/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Supplies not eligible for refund of unutilised ITC under UTGST Act
  26. 13/2017 - Dated: 28-6-2017 - Central GST (CGST) - Rate of interest u/s 50(1), u/s 50(3), u/s 54 and u/s 56 of the CGST Act, 2017
  27. 12/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof
  28. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  29. 06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to prescribe rate of interest under IGST Act, 2017
  30. 05/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - 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
  31. 05/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)
  32. 05/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
  1. Section 77 - Tax wrongfully collected and paid to Central Government or State Government. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 76 - Tax collected but not paid to Government. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 57 - Consumer Welfare Fund. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 56 - Interest on delayed refunds. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 55 - Refund in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 49 - Payment of tax, interest, penalty and other amounts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 33 - Amount of tax to be indicated in tax invoice and other documents. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 27 - Special provisions relating to casual taxable person and non-resident taxable person. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  12. Section 16 - Zero rated supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
  13. Rule 97 - Consumer Welfare Fund. - Central Goods and Services Tax Rules, 2017
  14. Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017
  15. Rule 92 - Order sanctioning refund - Central Goods and Services Tax Rules, 2017
  16. Rule 91 - Grant of provisional refund - Central Goods and Services Tax Rules, 2017
  17. Rule 90 - Acknowledgement - Central Goods and Services Tax Rules, 2017
  18. Rule 9 - Report relating to recovery of various taxes from refunds. - Goods and services Tax Settlement of funds Rules, 2017.
  19. Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017
  20. Rule 86 - Electronic Credit Ledger - Central Goods and Services Tax Rules, 2017
  21. Rule 77 - Refund of interest paid on reclaim of reversals (Omitted) - Central Goods and Services Tax Rules, 2017
  22. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
  23. Circular No. 166/22/2021 - Dated: 17-11-2021 - Clarification on certain refund related issues
  24. Circular No. 139/09/2020 - Dated: 10-6-2020 - Clarification on refund related issues
  25. Circular No. 135/05/2020 - Dated: 31-3-2020 - Clarification on refund related issues
  26. Circular No. 125/44/2019-GST - Dated: 18-11-2019 - Fully electronic refund process through FORM GST RFD-01 and single disbursement.
  27. Circular No. 17/17/2017 - Dated: 15-11-2017 - Manual filing and processing of refund claims in respect of zero-rated supplies - reg.
  28. Circular No. 3/3/2017 - Dated: 5-7-2017 - Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.
  29. Circular No. 26/2017 - Dated: 1-7-2017 - Export procedure and sealing of containerized cargo-regarding