GST– Notifications and Circulars giving effect to the recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019

Circular No. ES/161/2019-20                                                         5th October, 2019

To: Members of the Council

Sub.: GST– Notifications and Circulars giving effect to the recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019

Dear Member,

Kindly refer to Council’s earlier Circular No.ES/147/2019-20 dated  September 21, 2019 regarding Recommendations of GST Council related to law &procedure / Rates in its 37th Meeting held on 20th September, 2019

  • To enable timely disbursal of refund, ‘Online Refund Processing and Single Disbursement’ system has been initiated w.e.f. 24th September, 2019 vide Notification No.42/2019-Central Tax dated 24th September, 2019. The said system enables disbursement of refund through a Single Refund Sanctioning Authority under an Integrated Refund System. Earlier, the refund processing was done for both Centre and State GST by one authority to whom the taxpayer was assigned administratively but disbursement was done by accounting authority of Centre and State tax department separately. The new system has done away with this and after processing is completed by the tax officer, the sanctioned amount will get credited to the bank account of the taxpayers through PFMS System.

The GST Council also approved that the procedure to be followed and other issues be clarified in relation to refund in following situations:

1)     Circular No. 111/30/2019 – GST dated 3rd October, 2019.

Procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in appeal or any other forum.

  1.  Circular No. 110/29/2019 – GST dated 3rd October, 2019

Eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,