Provisions under Section 55 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Refund of Tax in Certain Cases”, are as under:
Section 55 of CGST Act 2017: Refund of Tax in Certain Cases (CHAPTER XI – REFUNDS)
The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
1. CBEC notifies 01/07/2017 as the Commencement date for Section 55 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.
Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules, GST Forms|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017|
|CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017
|CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|GST Portal/ Network (GSTN) Updates
|Note: For Official/ updated copy, please visit the CBIC website.|