Refund of Accumulated ITC on Fabrics: Key Highlights of Circular No. 56/30/2018-GST

2025-03-03 06:00:49 02March

02March

Refund of Accumulated ITC on Fabrics: Key Highlights of Circular No. 56/30/2018-GST

<h4><strong>Introduction</strong></h4><p>The <strong>Ministry of Finance</strong> issued <strong>Circular No. 56/30/2018-GST</strong> on <strong>August 24, 2018</strong>, clarifying the removal of restrictions on the <strong>refund of accumulated Input Tax Credit (ITC)</strong> on <strong>fabrics</strong> due to the <strong>inverted duty structure</strong>. The circular also addresses <strong>lapsing of ITC</strong> accumulated until <strong>July 31, 2018</strong>, providing clarity on its applicability, exclusions, and calculation methods.</p><hr><h3><strong>Key Highlights</strong></h3><h4><strong>1. Background: Inverted Duty Structure in the Fabric Sector</strong></h4><ul><li>Under <strong>Notification No. 5/2017-Central Tax (Rate)</strong>, refund of <strong>accumulated ITC on fabrics</strong> due to the <strong>inverted duty structure</strong> was <strong>restricted</strong>.</li><li>The <strong>28th GST Council Meeting</strong> decided to <strong>remove this restriction prospectively</strong>, while also <strong>lapsing unutilized ITC accumulated until July 31, 2018</strong>.</li></ul><h4><strong>2. Categories of Fabrics Affected</strong></h4><ul><li>The restriction applied to <strong>10 categories of fabrics</strong>, including:<ul><li><strong>Woven fabrics of silk, wool, cotton, manmade fibers, and vegetable textile fibers.</strong></li><li><strong>Knitted/crocheted fabrics, corduroy fabrics, and narrow woven fabrics.</strong></li></ul></li></ul><h4><strong>3. Key Amendments via Notification No. 20/2018-CT (Rate)</strong></h4><ul><li><strong>Refund allowed prospectively</strong> for ITC accumulated from <strong>August 1, 2018</strong> onwards.</li><li><strong>ITC accumulated until July 31, 2018, shall lapse</strong>, provided it was due to the <strong>inverted duty structure</strong>.</li></ul><h4><strong>4. Clarifications on ITC Lapsing</strong></h4><p>The circular addresses multiple doubts regarding the <strong>lapsing of ITC</strong>:</p><ol><li><strong>Will all unutilized ITC lapse?</strong><ul><li><strong>No</strong>, only ITC accumulated due to the <strong>inverted duty structure</strong> on <strong>inputs</strong> will lapse.</li><li>ITC on <strong>input services and capital goods</strong> will <strong>not lapse</strong>.</li></ul></li><li><strong>Will ITC on exports lapse?</strong><ul><li><strong>No</strong>, since <strong>exports fall under zero-rated supplies</strong>, <strong>refunds for ITC on exports remain valid</strong>.</li></ul></li><li><strong>Applicability to fabrics with no inverted duty structure (cotton, silk, etc.)?</strong><ul><li><strong>No impact</strong> unless there was an <strong>accumulation of ITC due to inverted duty rates</strong>.</li></ul></li><li><strong>Impact on stock as of July 31, 2018?</strong><ul><li>ITC related to <strong>closing stock of inputs and finished goods</strong> will <strong>not lapse</strong>.</li></ul></li></ol><h4><strong>5. ITC Calculation and Reporting</strong></h4><ul><li>ITC to be <strong>lapsed</strong> should be <strong>self-assessed</strong> using the <strong>formula in Rule 89(5)</strong> of the CGST Rules.</li><li>The <strong>lapsed amount</strong> must be reported in <strong>GSTR-3B (August 2018) under Column 4B(2)</strong>.</li><li>Verification of lapsed ITC will be done at the time of the <strong>first refund application</strong> for inverted duty structure.<a href="https://cms.plasament.com/storage/nisha/circular-no-56.pdf">circular_no_56</a><br> </li></ul>

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2025-03-04 05:14:05
Key Highlights of Circular No. 189/01/2023-GST
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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