GST Refund Clarifications: Key Updates from CBIC Circular No. 181/13/2022-GST

2025-03-03 06:59:24 02March

02March

GST Refund Clarifications: Key Updates from CBIC Circular No. 181/13/2022-GST

<p>The <strong>Central Board of Indirect Taxes and Customs (CBIC)</strong> has issued <strong>Circular No. 181/13/2022-GST</strong> to clarify important <strong>refund-related issues</strong>, specifically regarding <strong>inverted duty structure (IDS) refunds</strong>. These clarifications stem from the <strong>amendments made via Notification No. 14/2022-Central Tax (05.07.2022) and Notification No. 09/2022-Central Tax (Rate) (13.07.2022)</strong>.</p><p>This blog highlights the <strong>key changes and their impact on refund claims</strong> under GST.</p><hr><h2><strong>1. Background on Inverted Duty Structure (IDS) Refunds</strong></h2><ul><li><strong>Section 54(3) of CGST Act, 2017</strong> allows for a refund of <strong>unutilized Input Tax Credit (ITC)</strong> when the <strong>tax rate on inputs is higher than the tax rate on output supplies</strong>.</li><li><strong>Rule 89(5) of CGST Rules, 2017</strong> prescribes a formula to calculate <strong>IDS refunds</strong>.</li><li>The <strong>recent amendments</strong> brought <strong>changes in the formula</strong> and <strong>restrictions on certain goods</strong>.</li></ul><hr><h2><strong>2. Key Clarifications on Refunds under Inverted Duty Structure</strong></h2><h3><strong>Clarification 1: Applicability of the New Refund Formula</strong></h3><ul><li><strong>Amendment:</strong> The formula for computing <strong>IDS refunds</strong> was modified via <strong>Notification No. 14/2022-Central Tax (05.07.2022)</strong>.</li><li><strong>Clarification:</strong><ul><li>The new formula <strong>applies prospectively</strong> from <strong>5th July 2022</strong>.</li><li>Refund applications <strong>filed on or after 5th July 2022</strong> must use the <strong>revised formula</strong>.</li><li>Applications <strong>filed before 5th July 2022</strong> will be processed using the <strong>old formula</strong>.</li></ul></li></ul><h3><strong>Clarification 2: Restriction on Refunds for Goods in Chapter 15 & 27</strong></h3><ul><li><strong>Amendment:</strong> <strong>Notification No. 09/2022-Central Tax (Rate) (13.07.2022)</strong> restricts <strong>IDS refunds</strong> for certain <strong>goods under Chapter 15 (Animal/Veg Fats & Oils) and Chapter 27 (Mineral Fuels, Oils, etc.)</strong>.</li><li><strong>Clarification:</strong><ul><li>This restriction is <strong>applicable prospectively from 18th July 2022</strong>.</li><li>Refund applications <strong>filed before 18th July 2022</strong> are <strong>not affected</strong>.</li><li>Applications <strong>filed on or after 18th July 2022</strong> for these goods <strong>will not be eligible</strong> for IDS refunds.</li></ul></li></ul><hr><h2><strong>3. Key Takeaways for Businesses</strong></h2><p>✔ <strong>Taxpayers must ensure</strong> they use the <strong>correct refund formula</strong> based on the filing date.<br>✔ <strong>Businesses dealing with goods under Chapters 15 & 27</strong> must <strong>stop claiming IDS refunds for transactions after 18th July 2022</strong>.<br>✔ <strong>Refund applications pending before 5th July 2022 (for formula changes) or before 18th July 2022 (for restricted goods) will be processed under old rules</strong>.<a href="https://cms.plasament.com/storage/cir-181-13-2022-cgst.pdf">cir-181-13-2022-cgst</a><br> </p>

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2025-03-04 05:19:56
Key Highlights of Circular No. 190/02/2023-GST
2025-03-04 05:24:09
Key Highlights of Circular No. 191/03/2023-GST
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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