Clarifications on Refund Related Issues: Circular No. 45/19/2018-GST

2025-03-03 09:41:43 02March

02March

Clarifications on Refund Related Issues: Circular No. 45/19/2018-GST

<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 45/19/2018-GST on 30th May 2018 to address various refund-related issues under the GST regime. This circular provides important clarifications to ensure uniform implementation of GST provisions. Here are the key highlights:</span></p><p><span><strong>1. Refund Claims by Specific Categories</strong></span></p><ul><li><span><strong>Input Service Distributors (ISD), Composition Taxpayers, and Non-Resident Taxable Persons:</strong></span><ul><li><span>Refund claims for these categories are simplified. Filing of details in FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory.</span></li><li><span>Instead, returns filed in FORM GSTR-4 (composition taxpayer), FORM GSTR-6 (ISD), and FORM GSTR-5 (non-resident taxable person) are sufficient for claiming refunds.</span></li></ul></li></ul><p><span><strong>2. Export of Services and Supplies to SEZ</strong></span></p><ul><li><span><strong>Errors in FORM GSTR-3B:</strong></span><ul><li><span>Clarifications are provided for registered persons who committed errors while declaring exports and zero-rated supplies.</span></li><li><span>Refund applications in FORM GST RFD-01A are allowed subject to conditions ensuring the amount of refund claimed does not exceed the aggregate amount declared.</span></li></ul></li></ul><p><span><strong>3. Refund of Unutilized Input Tax Credit of Compensation Cess</strong></span></p><ul><li><span>Exporters can claim a refund of unutilized input tax credit of compensation cess paid on inputs, even if the final product is not subject to the levy of compensation cess.</span></li><li><span>Example: Compensation cess on coal used in the manufacture of aluminum products.</span></li></ul><p><span><strong>4. Zero-Rated Supply of Exempted or Non-GST Goods</strong></span></p><ul><li><span>No requirement for a bond or Letter of Undertaking (LUT) for zero-rated supply of exempted or non-GST goods.</span></li><li><span>Exporters can claim a refund of unutilized input tax credit for such supplies without furnishing a bond or LUT.</span></li></ul><p><span><strong>5. Rule 96(10) of the CGST Rules</strong></span></p><ul><li><span>Clarifications on the restriction imposed by rule 96(10) regarding non-availment of certain notification benefits by exporters.</span></li><li><span>The restriction applies only to direct procurement from suppliers availing benefits under specified notifications.</span> <a href="https://cms.plasament.com/storage/circular-no45.pdf">circular_no.45</a><br> </li></ul>

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Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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