CIRCULAR NO-45/2018-F.No. /20/16/4/2018-GST-Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

Circular No. 45/19/2018-GST

F. No. CBEC/20/16/4/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 30th May, 2018


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)

Madam / Sir,

Subject: Clarifications on refund related issues – reg.

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 dated15th March,2018 has laid down the procedure for manual filing and processing of different types ofrefund claims under GST and clarified the exports related refund issues.

2. Representations have been received seeking clarification on certain refund relatedissues. In order to clarify these issues and with a view to ensure uniformity in theimplementation of the provisions of the law across the field formations, the Board, in exerciseof 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:

3. Claim for refund filed by an Input Service Distributor, a person paying tax undersection 10 or a non-resident taxable person:


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