Clarifications on GST Refunds: Accumulated ITC, Export Refunds, and Adjusted Turnover – Circular No. 197/09/2023-GST

2025-03-03 10:11:39 02March

02March

Clarifications on GST Refunds: Accumulated ITC, Export Refunds, and Adjusted Turnover – Circular No. 197/09/2023-GST

<p>Circular No. 197/09/2023-GST provides important clarifications on various aspects of GST refunds, addressing issues related to the refund of accumulated Input Tax Credit (ITC), the calculation of adjusted total turnover, and the process for claiming refunds in case of export scenarios. The objective of the circular is to resolve ongoing issues and ensure consistency in the application of the law across different jurisdictions.</p><p><strong>Key Highlights:</strong></p><ol><li><strong>Refund of Accumulated ITC Based on GSTR-2B</strong>:<br>The refund of accumulated ITC will be restricted to the ITC reflected in FORM GSTR-2B from 1st January 2022 onwards. Previously, refunds were allowed based on GSTR-2A, but with the introduction of GSTR-2B, the claim will now be restricted to the credit available as per this form. This change aims to streamline the refund process and ensure that only eligible credits are refunded.</li><li><strong>Changes in Undertaking for Refund Applications</strong>:<br>With the omission of Section 42 of the CGST Act and the removal of FORM GSTR-2 and GSTR-3, the requirement for an undertaking in FORM RFD-01 has been updated. Now, applicants must provide an undertaking ensuring that the refunded amount will be repaid to the government with interest if it is found that the conditions of Section 16(2)(c) were not met.</li><li><strong>Clarifications on Adjusted Total Turnover</strong>:<br>The circular clarifies the calculation of adjusted total turnover, particularly regarding exports. The value of goods exported outside India will be considered while calculating adjusted total turnover, aligning with the amended definition of "turnover of zero-rated supply" for accurate refund claims.</li><li><strong>Refund of IGST Paid Under Rule 96A for Exports</strong>:<br>Exporters who have paid IGST on exports but later realize the payment conditions (such as export completion or receipt of payment for export services) were met after the prescribed time limits, are entitled to claim refunds. However, refunds of interest paid under Rule 96A are not eligible.</li><li><strong>Refund Process for Excess Payment of Tax</strong>:<br>In cases where IGST is paid in excess, even if the refund conditions were met after the prescribed timelines, exporters are entitled to claim refunds under the category "Excess payment of tax." If this facility is not available on the portal, the refund can be applied under "Any Other."</li></ol><p>This circular ensures that exporters and businesses receiving refunds understand the new guidelines and clarifications, simplifying their GST compliance process.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-197.pdf">circular-cgst-197</a><br> </p>

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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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