Refund Related Notifications / Circulars / Orders

Sl. NO. Subject KARNATAKA CENTRAL
Notification No Date of Issue English Notification No. Date of Issue English
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
42 Clarification on Refund Related Issues. 139/09/2020 10/06/2020 View
41 Circular on clarification on refund related issues - reg. 135/5/2020 31/03/2020 View
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 Viewpdficon 125/2019 18/11/2019 Viewpdficon
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 Viewpdficon 56/2019-Central Tax 14/11/2019 Viewpdficon
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 Viewpdficon 111/2019 03/10/2019 Viewpdficon
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 Viewpdficon 110/2019 03/10/2019 Viewpdficon
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 Viewpdficon 33/2019-Central Tax 18/07/2019 Viewpdficon
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 Viewpdficon 106/2019 29/06/2019 Viewpdficon
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 Viewpdficon 11/2019-Central Tax (Rate) 29/06/2019 Viewpdficon
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 Viewpdficon 31/2019-Central Tax 28/06/2019 Viewpdficon
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 Viewpdficon 104/2019 28/06/2019 Viewpdficon
31 Seeks to clarify certain refund related issues under GST Commissioner of Commercial Taxes Circular No.GST-34/2018-19 27/03/2019 Viewpdficon 94/2019 28/03/2019 Viewpdficon
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 Viewpdficon 03/2019-Central Tax 29/01/2019 Viewpdficon
29 Clarification on refund related issues Commissioner of Commercial Taxes Circular No. GST-14/2018-19 31/12/2018 Viewpdficon 79/2018 31/12/2018 Viewpdficon
28 Clarification on export of services under GST CCT Circular No. GST - 13/2018-19 31/12/2018 View 78/2018 31/12/2018 Viewpdficon
27 Clarification on certain issues related to refund. Commissioner of Commercial Taxes Circular No. GST-08/2018-19 29/10/2018 Viewpdficon 70/2018 26/10/2018 Viewpdficon
26 Clarification regarding processing of refund claims filed by UIN entitles. 63/2018 14/09/2018 Viewpdficon
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 Viewpdficon 39/2018-Central Tax 04/09/2018 Viewpdficon
24 Processing of refund applications filed by Canteen Stores Department (CSD). 60/2018 04/09/2018 View
23 Clarification on refund related issues. 59/2018 04/09/2018 View
22 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics 56/2018 24/08/2018 View
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 20/2018-Central Tax (Rate) 26/07/2018 View
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 48/2018 14/06/2018 View
19 Clarification on refund related issues Commissioner of Commercial Taxes Circular No. GST-04/2018-19 30/05/2018 View 45/2018 30/05/2018 View
Corrigendum 18/07/2019 Viewpdficon
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 Viewpdficon
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 21/2018-Central Tax 18/04/2018 Viewpdficon
16 clarifying the issues arising in refund to UIN. 43/2018 13/04/2018 View
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 42/2018 13/04/2018 View
14 Clarifications on exports related refund issues. Commissioner of Commercial Taxes Circular No. 18/2017-18 17/03/2018 View 37/2018 15/03/2018 View
13 Processing of refund application for UIN entities. 36/2018 13/03/2018 View
12 Appointment of Nodal Officers for manual processing of Refund. JCCT (EIU)/RFD/CR-01/2017-18 01/01/2018 View
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 Circular No.24/2017 21/12/2017 View
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
09 Manual filing and processing of refund claims in respect of zero-rated supplies. KSA/GST/CR-108/2017-18 13/2017-18 View Circular No.17/2017 15/11/2017 View
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 Viewpdficon 44/2017-Central Tax (Rate) 14/11/2017 Viewpdficon
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 Viewpdficon 49/2017-Central Tax 18/10/2017 Viewpdficon
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 Viewpdficon 39/2017-Central Tax 13/10/2017 Viewpdficon
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 Viewpdficon 29/2017-Central Tax (Rate) 22/09/2017 Viewpdficon
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 Viewpdficon 16/2017-Central Tax (Rate) 28/06/2017 Viewpdficon
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 Viewpdficon 15/2017-Central Tax (Rate) 28/06/2017 Viewpdficon
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 Viewpdficon 06/2017-Central Tax (Rate) 28/06/2017 Viewpdficon
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 Viewpdficon 05/2017-Central Tax (Rate) 28/06/2017 Viewpdficon