Section 55 - Refund in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

Refund in certain cases. 55. The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.

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
11/2019 - Dated: 29-6-2019 - Union Territory GST (UTGST) Rate - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
11/2019 - Dated: 29-6-2019 - Central GST (CGST) Rate - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
10/2019 - Dated: 29-6-2019 - Integrated GST (IGST) Rate - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund
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
75/2017 - Dated: 29-12-2017 - Central GST (CGST) - The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
39/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to cross-empower State Tax officers for processing and grant of refund
11/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
16/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
16/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Specified agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
13/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
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
06/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
06/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Refund of 50% of CGST on supplies to CSD under section 55
06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Prescribing refund of 50% of IGST on supplies to CSD u/s 20 of IGST Act, 2017