To: Members of the Council
Sub: Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act
CBIC has issued Circular No.162/18/2021-GST dated 25th September, 2021 clarifying on GST refund under Section 77(1) of the CGST Act and Section 19(1) of the IGST Act.
Representations have been received by CBIC from members of Trade seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in Section 77(1) of CGST Act, 2017 (hereinafter referred to as “CGST Act”) and Section 19(1) of the IGST Act, 2017 (hereinafter referred to as “IGST Act”).
In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board has now clarified the issues in detail in Circular No. 162/18/2021-GST dated 25th September, 2021.
Members may kindly make a note of the above.