Circular No.ES/77/2018-19 May 31, 2018
To: Members of the Council
Sub: Clarifications on refund related issues
We would like to inform you that CBEC has issued Circular No. 45/19/2018-GST dated 30th May, 2018 regarding clarifications on refund related issues.
In this connection, Board has invited attention to CBIC Circular No. 17/17/2017 – GST dated 15th November 2017, Circular No. 24/24/2017 – GST dated 21st December 2017 and Circular No. 37/11/2018 – GST dated 15th March, 2018 which has laid down the procedure for manual filing and processing of different types of refund claims under GST and clarified the exports related refund issues.
CBIC has received representations from Members of Trade seeking clarification on certain refund related issues.
In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017 (CGST Act for short) hereby clarifies the issues raised as below:
For details on the above queries you may refer to Circular No. 45/19/2018-GST dated 30th May, 2018.
Members may please make a note of the above.