Refund Related Notifications / Circulars / Orders

Sl. NO.	Subject	KARNATAKA			CENTRAL
		Notification No	Date of Issue	English	Notification No.	Date of Issue	English
44	Seeks to clarify certain refund related issues.				147/03/2021	12/03/2021	View(498 KB) (PDF, 498 KB)
44	Seeks to clarify certain refund related issues.				147/03/2021	12/03/2021	View(498 KB) (PDF, 498 KB)
43	Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error -reg.				04/2021	16/02/2021	View(894 KB) (PDF, 894 KB)
42	Clarification on Refund Related Issues.				139/09/2020	10/06/2020	View(646 KB) (PDF, 646 KB)
41	Circular on clarification on refund related issues - reg.				135/5/2020	31/03/2020	View(693 KB) (PDF, 693 KB)
40	Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.	Commissioner of Commercial Taxes Circular No.GST-30/2019-20	02/12/2019	View(12,009 KB) (PDF, 12,009 KB)	125/2019	18/11/2019	View(915 KB) (PDF, 915 KB)
39	Seeks to amend the KGST (Eighth Amendment) Rules, 2019/CGST (Seventh Amendment) Rules, 2019- Amendment Of FORM GST RFD-01, Form GSTR-9 and FORM GSTR-9C [Primarily related to Simplification of the Annual Return / Reconciliation Statement].	4-G/2019 - No. FD 47 CSL 2017	10/12/2019	View(731 KB) (PDF, 731 KB)	56/2019-Central Tax	14/11/2019	View(471 KB) (PDF, 471 KB)
38	Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.	Commissioner of Commercial Taxes Circular No.GST-16/2019-20	09/10/2019	View(728 KB) (PDF, 728 KB)	111/2019	03/10/2019	View(559 KB) (PDF, 559 KB)
37	Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.	Commissioner of Commercial Taxes Circular No.GST-15/2019-20	09/10/2019	View(628 KB) (PDF, 628 KB)	110/2019	03/10/2019	View(626 KB) (PDF, 626 KB)
36	Seeks to amend the KGST (Sixth Amendment) Rules, 2019/CGST (Fifth Amendment) Rules, 2019 - Amendment of Rule 12, 46, 54, 138E, Form GST RFD-01 and Form GST RFD-01A, Insertion of new Rule 83B, FORM GST PCT-06 and FORM GST PCT-07, FORM GST EWB-05 and FORM GST EWB-06.	4-E/2019 - No. FD 47 CSL 2017	04/09/2019	View(693 KB) (PDF, 693 KB)	33/2019-Central Tax	18/07/2019	View(275 KB) (PDF, 275 KB)
35	Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.	Commissioner of Commercial Taxes Circular No.GST-14/2019-20	29/07/2019	View(3,808 KB) (PDF, 3,808 KB)	106/2019	29/06/2019	View(412 KB) (PDF, 412 KB)
34	Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.	11/2019 No. FD 48 CSL 2017	03/07/2019	View(650 KB) (PDF, 650 KB)	11/2019-Central Tax (Rate)	29/06/2019	View(85 KB) (PDF, 85 KB)
33	Seeks to amend the KGST (Fifth Amendment) Rules, 2019/CGST (Fourth Amendment) Rules, 2019 - Amendment of Rule 21, 46, 49, 66, 67, 87, 91, 92, 94, 128, 129, 132, 133, 138, 138E, Form GST REG - 01, Form GST REG - 07, Form GST REG - 12, Form GSTR-9, Form GST RFD-05. Insertion of new Rules 10A, 32A,95A,Form GST PMT-09 & Form GST RFD-10B. Substitution of Form GSTR-4 & Form GST DRC-03.	4-D/2019 - No. FD 47 CSL 2017	26/07/2019	View(762 KB) (PDF, 762 KB)	31/2019-Central Tax	28/06/2019	View(369 KB) (PDF, 369 KB)
32	Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.	Commissioner of Commercial Taxes Circular No.GST-09/2019-20	28/06/2019	View(1,207 KB) (PDF, 1,207 KB)	104/2019	28/06/2019	View(207 KB) (PDF, 207 KB)
31	Seeks to clarify certain refund related issues under GST	Commissioner of Commercial Taxes Circular No.GST-34/2018-19	27/03/2019	View(3,327 KB) (PDF, 3,327 KB)	94/2019	28/03/2019	View(507 KB) (PDF, 507 KB)
30	Seeks to amend the KGST(Second Amendment) Rules, 2017/ Amendent of CGST Rules, 2017 - Amendment of heading of Chapter-II/Rule 7,8,42,43,53,80,83,85,86,89,91,92,96A, Form GST REG-01, Form GST REG-17, Form GST REG-20, Form GST PCT, Form GSTR-4, Form GST RFD-01, Form GST RFD-01A, Substitution of Rule 11, Form APL-01 & Form APL-05, Insertion of new rule 21A, 41A & Form GST ITC-02A.	4-A/2019 - No. FD 47 CSL 2017	13/03/2019	View(731 KB) (PDF, 731 KB)	03/2019-Central Tax	29/01/2019	View(187 KB) (PDF, 187 KB)
29	Clarification on refund related issues	Commissioner of Commercial Taxes Circular No. GST-14/2018-19	31/12/2018	View(3,716 KB) (PDF, 3,716 KB)	79/2018	31/12/2018	View(320 KB) (PDF, 320 KB)
28	Clarification on export of services under GST	CCT Circular No. GST - 13/2018-19	31/12/2018	View (809 KB) (PDF, 809 KB)	78/2018	31/12/2018	View(113 KB) (PDF, 113 KB)
27	Clarification on certain issues related to refund.	Commissioner of Commercial Taxes Circular No. GST-08/2018-19	29/10/2018	View(1,304 KB) (PDF, 1,304 KB)	70/2018	26/10/2018	View(351 KB) (PDF, 351 KB)
26	Clarification regarding processing of refund claims filed by UIN entitles.				63/2018	14/09/2018	View(162 KB) (PDF, 162 KB)
25	Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017.	Notification (4-S/2017) No. FD 47 CSL 2017	17/09/2018	View(880 KB) (PDF, 880 KB)	39/2018-Central Tax	04/09/2018	View(521 KB) (PDF, 521 KB)
24	Processing of refund applications filed by Canteen Stores Department (CSD).				60/2018	04/09/2018	View (124 KB) (PDF, 124 KB)
23	Clarification on refund related issues.				59/2018	04/09/2018	View (152 KB) (PDF, 152 KB)
22	Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics				56/2018	24/08/2018	View (2,216 KB) (PDF, 2,216 KB)
21	Seeks to amend KGST Tax Rate Notification No 05/2017/ Notification No.5/2017- Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018	Notification (20/2018) No. FD 48 CSL 2017	26/07/2018	View (657 KB) (PDF, 657 KB)	20/2018-Central Tax (Rate)	26/07/2018	View (191 KB) (PDF, 191 KB)
20	Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.	Commissioner of Commercial Taxes Circular No.GST-26/2018-19	25/03/2019	View (1,925 KB) (PDF, 1,925 KB)	48/2018	14/06/2018	View (355 KB) (PDF, 355 KB)
19	Clarification on refund related issues	Commissioner of Commercial Taxes Circular No. GST-04/2018-19	30/05/2018	View (2,356 KB) (PDF, 2,356 KB)	45/2018	30/05/2018	View (156 KB) (PDF, 156 KB)
	Corrigendum					18/07/2019	View(330 KB) (PDF, 330 KB)
18	Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.				12/2018-Central Tax	29/05/2018	View(493 KB) (PDF, 493 KB)
17	Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.	Notification(4-P/2017) FD 47 CSL 2017	10/05/2018	View(716 KB) (PDF, 716 KB)	21/2018-Central Tax	18/04/2018	View(365 KB) (PDF, 365 KB)
16	clarifying the issues arising in refund to UIN.				43/2018	13/04/2018	View (80 KB) (PDF, 80 KB)
15	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.	Commissioner of Commercial Taxes Circular No. GST - 03/2018-19	16/04/2018	View (1,872 KB) (PDF, 1,872 KB)	42/2018	13/04/2018	View (276 KB) (PDF, 276 KB)
14	Clarifications on exports related refund issues.	Commissioner of Commercial Taxes Circular No. 18/2017-18	17/03/2018	View (2,970 KB) (PDF, 2,970 KB)	37/2018	15/03/2018	View (391 KB) (PDF, 391 KB)
13	Processing of refund application for UIN entities.				36/2018	13/03/2018	View (318 KB) (PDF, 318 KB)
12	Appointment of Nodal Officers for manual processing of Refund.	JCCT (EIU)/RFD/CR-01/2017-18	01/01/2018	View (2,402 KB) (PDF, 2,402 KB)
11	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.	Commissioner Of Commercial Taxes Circular No. 17/2017-18	05/03/2018	View (1,653 KB) (PDF, 1,653 KB)	Circular No.24/2017	21/12/2017	View (513 KB) (PDF, 513 KB)
10	Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.				Circular No.18/2017	16/11/2017	View (546 KB) (PDF, 546 KB)
09	Manual filing and processing of refund claims in respect of zero-rated supplies.	KSA/GST/CR-108/2017-18	13/2017-18	View (5,389 KB) (PDF, 5,389 KB)	Circular No.17/2017	15/11/2017	View (434 KB) (PDF, 434 KB)
08	seeks to amend KGST Tax Rate Notification (05/2017)-FD 48 CSL 2017/ Notification No.5/2017- Central Tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.	Notification (44/2017) No. FD 48 CSL 2017	14/11/2017	View(619 KB) (PDF, 619 KB)	44/2017-Central Tax (Rate)	14/11/2017	View(253 KB) (PDF, 253 KB)
07	Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the KGST/CGST rules, 2017	NOTIFICATION (18/2017) - No. FD 47 CSL 2017	19/10/2017	View(652 KB) (PDF, 652 KB)	49/2017-Central Tax	18/10/2017	View(72 KB) (PDF, 72 KB)
06	Seeks to cross-empower State Tax officers for processing and grant of refund	NOTIFICATION (14/2017) - No. FD 47 CSL 2017	13/10/2017	View(648 KB) (PDF, 648 KB)	39/2017-Central Tax	13/10/2017	View(67 KB) (PDF, 67 KB)
05	Seeks to amend KGST Tax Rate Notification (05/2017)-FD 48 CSL 2017/ Notification no. 5/2017- CT(R) dated 29.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.	Notification (29/2017) No. FD 48 CSL 2017	22/09/2017	View(648 KB) (PDF, 648 KB)	29/2017-Central Tax (Rate)	22/09/2017	View(154 KB) (PDF, 154 KB)
04	To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under KGST / CGST Act, 2017.	Notification (16/2017) No. FD 48 CSL 2017	29/06/2017	View(667 KB) (PDF, 667 KB)	16/2017-Central Tax (Rate)	28/06/2017	View(345 KB) (PDF, 345 KB)
03	To notify the supplies not eligible for refund of unutilized ITC under KGST / CGST Act, 2017.	Notification (15/2017) No. FD 48 CSL 2017	29/06/2017	View(646 KB) (PDF, 646 KB)	15/2017-Central Tax (Rate)	28/06/2017	View(143 KB) (PDF, 143 KB)
02	Refund of 50% of KGST/CGST on supplies to CSD under section 55 of the KGST/CGST Act, 2017.	Notification (06/2017) No.FD 48 CSL 2017	29/06/2017	View(647 KB) (PDF, 647 KB)	06/2017-Central Tax (Rate)	28/06/2017	View(143 KB) (PDF, 143 KB)
01	Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of the KGST/CGST Act, 2017.	Notification (05/2017) No.FD 48 CSL 2017	29/06/2017	View(671 KB) (PDF, 671 KB)	05/2017-Central Tax (Rate)	28/06/2017	View(270 KB) (PDF, 270 KB)