Blog on Circular No. 166/22/2021-GST: Clarification on Refund-Related Issues Under GST

2025-03-03 09:38:05 02March

02March

Blog on Circular No. 166/22/2021-GST: Clarification on Refund-Related Issues Under GST

<p><a href="https://cms.plasament.com/storage/nisha/circular-166-22-2021-gst.pdf">circular-166-22-2021-gst</a><br><strong>Introduction</strong></p><p>The <strong>Central Board of Indirect Taxes and Customs (CBIC)</strong> issued <strong>Circular No. 166/22/2021-GST</strong> on <strong>November 17, 2021</strong>, providing <strong>clarifications on various refund-related issues under GST</strong>. The circular addresses key concerns regarding <strong>refund of excess balance in the electronic cash ledger, refund of TDS/TCS, and refund timelines for deemed exports</strong>.</p><p>This blog highlights the key points clarified in the circular to ensure uniformity in GST compliance.</p><hr><h3><strong>Key Highlights of the Circular</strong></h3><h4><strong>1. Time Limit for Filing Refund of Excess Balance in Electronic Cash Ledger</strong></h4><ul><li><strong>Clarification:</strong> <strong>No time limit applies</strong> for claiming refunds of <strong>excess balance in the electronic cash ledger</strong>.</li><li><strong>Reason:</strong> <strong>Section 54(1) of the CGST Act</strong> (which prescribes a time limit for refund claims) <strong>does not apply</strong> to refunds of excess cash ledger balance.</li></ul><h4><strong>2. Declaration/Certificate Requirement for Refund of Excess Balance in Cash Ledger</strong></h4><ul><li><strong>Clarification:</strong> Taxpayers <strong>do not need to submit a declaration or certificate</strong> under <strong>Rule 89(2)(l) or Rule 89(2)(m)</strong> for refund of excess balance in the electronic cash ledger.</li><li><strong>Reason:</strong> The <strong>doctrine of unjust enrichment does not apply</strong> to refunds from the cash ledger, as it represents an excess amount already deposited by the taxpayer.</li></ul><h4><strong>3. Refund of TDS/TCS Deposited in the Electronic Cash Ledger</strong></h4><ul><li><strong>Clarification:</strong> The <strong>TDS/TCS amount deposited in the electronic cash ledger</strong> can be refunded as an <strong>excess balance</strong> if it remains <strong>unutilized after tax payments</strong>.</li><li><strong>Key Points:</strong><ul><li><strong>TDS/TCS is treated as a cash deposit</strong> in the electronic cash ledger.</li><li>Taxpayers <strong>are not required to use the TDS/TCS balance exclusively for tax payments</strong>.</li><li>If any <strong>excess TDS/TCS amount remains unutilized</strong>, it can be <strong>claimed as a refund</strong>.</li></ul></li></ul><h4><strong>4. Relevant Date for Refund of Tax Paid on Deemed Exports</strong></h4><ul><li><strong>Clarification:</strong> The <strong>relevant date for refund claims on deemed exports</strong> is <strong>the date of return filing by the supplier, not the recipient</strong>.</li><li><strong>Reason:</strong><ul><li>As per <strong>Explanation 2(b) of Section 54 of the CGST Act</strong>, the <strong>date of return filing is considered the relevant date</strong>.</li><li>Since the <strong>supplier pays tax on deemed export supplies</strong>, the refund timeline starts <strong>from the date the supplier files GSTR-3B</strong>, irrespective of whether the claim is filed by the <strong>supplier or recipient</strong>.</li></ul></li></ul>

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2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
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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