Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Acts & Rules GST Acts Central Goods And Services Tax Act, 2017 Chapters List Chapter XI REFUNDS This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

Section 54 - Refund of tax. - Central Goods And Services Tax Act, 2017

Extract

  1. 23/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  2. 20/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
  3. 20/2023 - Dated: 19-10-2023 - Central GST (CGST) Rate - Inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed u/s 54(3) - Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 as amended
  4. 18/2023 - Dated: 19-10-2023 - 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 - Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  5. 15/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  6. 15/2023 - Dated: 19-10-2023 - Central GST (CGST) Rate - Supplies not eligible for refund of unutilized ITC under CGST Act - Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  7. 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
  8. 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
  9. 09/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Inverted duty structure - 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
  10. 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
  11. 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.
  12. 46/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to extend period to pass order under Section 54(7) of CGST Act.
  13. 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.
  14. 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 itís 28th meeting held on 21.07.2018
  15. 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 itís 28th meeting held on 21.07.2018
  16. 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 itís 28th meeting held on 21.07.2018
  17. 26/2018 - Dated: 13-6-2018 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  18. 21/2018 - Dated: 18-4-2018 - Central GST (CGST) - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
  19. 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
  20. 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.
  21. 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
  22. 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.
  23. 39/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to cross-empower State Tax officers for processing and grant of refund
  24. 11/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
  25. 37/2017 - Dated: 4-10-2017 - Central GST (CGST) - Facility of LUT extended to all exporters / registered persons subject to conditions
  26. 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
  27. 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
  28. 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.
  29. 10/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Fixes the rate of interest per annum
  30. 15/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Supplies not eligible for refund of unutilized ITC under CGST Act
  31. 15/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Supplies not eligible for refund of unutilised ITC under UTGST Act
  32. 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
  33. 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
  34. 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
  35. 06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to prescribe rate of interest under IGST Act, 2017
  36. 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
  37. 05/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Inverted duty structure - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)
  38. 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, 2017ĖReg.
  29. Circular No. 26/2017 - Dated: 1-7-2017 - Export procedure and sealing of containerized cargo-regarding
  30. Note:- Refund of IGST in SEZ Transactions: Legal Insights
  31. Note:- Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act
  32. Note:- Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  33. Note:- Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

 

 

 

 

Quick Updates:Latest Updates