CIRCULAR NO-59/2018-F. No. 349/21/2016-GST -Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

Circular No. 59/33/2018-GST

F. No. 349/21/2016-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 4th September, 2018


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


Subject: Clarification on refund related issues- regarding

Various representations have been received seeking clarification on issues relating torefund. In order to clarify these issues and to ensure uniformity in the implementation of theprovisions of law across the field formations, the Board, in exercise of its powers conferredby section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred toas “CGST Act”), hereby clarifies the issues as detailed hereunder:

2. Submission of invoices for processing of claims of refund:


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