Govt. issues clarifications on GST refund related issues

Dear Readers,
Exporters were facing problems in getting refunds as many refunds are stuck with department due to mismatch in their GST returns and data available with customs and many refunds where export had been made against LUT are pending with GST department. 

The Board vide Circular No. 17/17/2017 - GST dated 15th November 2017, No. 24/24/2017 - GST dated 21st December 2017 and No. 37/11/2018 - GST dated 15th March, 2018 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. 

Representations have been received 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) have clarified the issues raised.

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