Refund of Tax Wrongfully Paid: Circular No. 162/18/2021-GST

2025-03-03 09:16:31 02March

02March

Refund of Tax Wrongfully Paid: Circular No. 162/18/2021-GST

<p><span>The Ministry of Finance, via Circular No. 162/18/2021-GST dated 25th September 2021, clarifies issues regarding the refund of tax wrongfully paid as specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act. Here are the key highlights:</span></p><p><span><strong>1. Understanding Sections 77 and 19</strong></span></p><ul><li><span><strong>Section 77 of the CGST Act</strong>: If a registered person has paid central and state tax (or central and union territory tax) on a transaction considered as an intra-State supply but later found to be an inter-State supply, they shall be refunded the wrongly paid amount.</span></li><li><span><strong>Section 19 of the IGST Act</strong>: Conversely, if a registered person has paid integrated tax on a supply considered as an inter-State supply but later found to be an intra-State supply, they shall be granted a refund of the wrongly paid amount.</span></li></ul><p><span><strong>2. Interpretation of "Subsequently Held"</strong></span></p><ul><li><span>The term "subsequently held" covers both cases where the taxpayer or the tax officer determines that a supply initially considered as inter-State or intra-State is later found to be intra-State or inter-State, respectively.</span></li><li><span>Refund claims can be made in either scenario, provided the taxpayer pays the required tax under the correct head.</span></li></ul><p><span><strong>3. Relevant Date for Claiming Refund</strong></span></p><ul><li><span>The taxpayer can file a refund application within two years from the date of payment of the tax under the correct head.</span></li><li><span>For payments made before the issuance of notification No. 35/2021-Central Tax dated 24.09.2021, the refund application can be filed within two years from 24.09.2021.</span></li></ul><p><span><strong>4. Illustrative Scenarios</strong></span></p><ul><li><span>The circular provides various scenarios to illustrate the application of the provisions, including self-realization by the taxpayer or findings by the tax officer.</span></li></ul><p><span><strong>5. Exclusions</strong></span></p><ul><li><span>Refunds under Section 77 of the CGST Act or Section 19 of the IGST Act are not available if the taxpayer has made tax adjustments through the issuance of credit notes under Section 34 of the CGST Act.</span></li></ul><p><span><strong>Conclusion</strong> Circular No. 162/18/2021-GST provides much-needed clarity on the refund of taxes wrongfully paid, ensuring uniform implementation and compliance with GST laws. By understanding these provisions, businesses can claim refunds effectively and avoid potential pitfalls.</span> <a href="https://cms.plasament.com/storage/circular-20no-20162-18-2021-gst.pdf">circular_20no._20162_18_2021_gst</a><br> </p>

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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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