Circulars / SOP / Instruction Issued By CBIC on Issues Related to Refunds

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..... cular No.134/04/2020-GST dated 23.03.2020 - Refund in respect of companies under Insolvency & Bankruptcy Code, 2016. * Circular No. 135/05/2020-GST dated 31.03.2020 - Clarification on refund related issues. * Circular No. 139/09/2020-GST dated 10.06.2020 - Clarification on refund related issues. * Circular No. 147/03/2021-GST dated 12.03.2021 - Refund .....

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..... neous refund in Electronic Credit Ledger using FORM GST PMT-03A * Circular No. 175/07/2022-GST date 06.07.2022 - Manner of filing refund of unutilized ITC on account of export of electricity * Circular No.176/08/2022-GST dated 06.07.2022 - Refund of taxes paid on inward supply of indigenous goods when supplied to outgoing international tourist. * Circular No. 188/20/ .....

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..... ovides for the procedure to be followed for verification of risky exporters and their suppliers. * (IV) SOP vide CBIC-20/16/07/2020-GST dated 20.05.2020 is regarding changes in SOP dated 23.01.2020 for verification of IGST refunds and other related aspects. Guidelines provided issued should be followed while examining the refund claims * Instruction No. 03/2022-GST dated 14.06.2022  * .....

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