ABSTRACT

Refund related CCT circulars

Sl. No. CCT Circular No. Subject CBIC Circular No.
1 Circular No. 1/2017 (TNGST) Dated Submission of Bond/LUT by the exporter in respect of ---
11.08.2017 Exports without payment of IGST Act.
2 Circular No. 2/2017 (TNGST) Dated Submission of Bond/LUT by the exporter in respect of ---
10.10.2017 Exports without payment of IGST Act - Further
clarifications - issued.
3 Circular No. 1/2018 (TNGST) Dated Manual filing and processing of refund claims in respect of Circular No.17/17/2017-GST,
02.02.2018 Zero rated supplies - reg. Dated 15.11.2017
4 Circular No. 2/2018 (TNGST) Dated Manual filing and processing of refund claims on account Circular No.24/24/2017-GST,
02.02.2018 of inverted duty structure, deemed exports and excess Dated 21.12.2017
balance in electronic cash ledger - reg.
5 Circular No.3/2018 (TNGST) Dated Manual filing and processing of refund claims - Designation ---
02.02.2018 of Nodal Officers and workflow - reg.
6 Circular No.4/2018 (TNGST) Dated Clarifications on export related refund issues - reg. ---
27.03.2018
7 Circular No. 8(2017)/2019 (TNGST) Procedure regarding procurement of supplies of goods Circular No.14/14/2017-GST,
Dated 28.03.2019 from DTA by Export Oriented Unit (EOU) / Electronic Dated 06.11.2017
Hardware Technology Park EHTP) Unit / Software
Technology Park (STP) Unit / Bio-Parks (BTP) Unit under
deemed export benefits under section 147 of SGST Act,
2017- Regarding.
8 Circular No. 11(2017)/2019-TNGST Clarification on refund of unutilized input tax credit of GST Circular No.18/18/2017-GST,
Dated 28.03.2019 paid on inputs in respect of exporters of fabrics – dated 16.11.2017.
Regarding.
9 Circular No. 23(2018)/ 2019- Clarification on issues related to furnishing of Bond/Letter Circular No. 40/14/2018-GST,
TNGST Dated 29.03.2019 of Undertaking for exports – Reg. dated 06.04.2018
10 Circular No. 26(2018)/2019-TNGST Clarifications on refund related issues – reg. Circular No. 45/19/2018-GST,
Dated 29.03.2019 dated 30.05.2018
11 Circular No.28(2018)/2019-TNGST Circulars clarifying miscellaneous issues related to SEZ and Circular No. 48/22/2018-GST,
Dated 29.03.2019 refund of unutilized ITC for job workers- reg. dated 14.06.2018

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 ABSTRACT
Refund related CCT circulars
Sl. No. CCT Circular No. Subject CBIC Circular No.
12 Circular No.34(2018)/2019-TNGST Clarification regarding removal of restriction of refund of Circular No. 56/30/2018-GST,
Dated 05.04.2019 accumulated ITC on fabrics – Reg. dated 24.08.2018
13 Circular No. 37 (2018)/2019- Clarification on refund related issues- regarding Circular No. 59/33/2018-GST,
TNGST Dated 05.04.2019 dated 04-09-2018
14 Circular No.42(2018)/2019-TNGST Clarification on certain issues related to refund-Regarding Circular No. 70/44/2018-GST,
Dated 23.04.2019 dated 26.10.2018.
15 Circular No. 49 (2018) / 2019- Clarification on export of services under GST – Reg. Circular No. 78/52/2018-GST,
TNGST Dated 23.04.2019 dated 31-12-2018
16 Circular No. 50 (2018) / 2019- Clarifications on refund related issues – reg. Circular No. 79/53/2018-GST,
TNGST Dated 23.04.2019 dated 31.12.2018
17 Circular No. 58/2019-TNGST Dated Changes in Circulars issued earlier under the CGST Act, Circular No. 88/07/2019-GST,
23.04.2019 2017 - Reg. dated 01.02.2019
18 Circular No. 64/2019-TNGST Dated Clarifications on refund related issues under GST – reg. Circular No. 94/13/2019-GST,
23.04.2019 dated 28.03.2019
19 Circular No. 78/2019-TNGST Dated Refund of taxes paid on inward supply of indigenous goods Circular No. 106/25/2019-
05.07.2019 by retail outlets established at departure area of the GST, 29.06.2019
international airport beyond immigration counters when
supplied to outgoing international tourist against foreign
exchange -reg.
20 Circular No. 81/2019-TNGST Dated Corrigendum to Circular No. 26(2018)/2019-TNGST, Dated ---
22.07.2019 29.03.2019
21 Circular No. 83/2019-TNGST Dated Clarification in respect of goods sent/taken out of India for Circular No. 108/27/2019-
22.07.2019 exhibition or on consignment basis for export promotion - GST, dated 18.07.2019
reg.
22 Circular No. 86/2019-TNGST Dated Eligibility to file a refund application in FORM GST RFD-01 Circular No. 110/29/2019 -
20.12.2019 for a period and category under which a NIL refund GST, dated 03.10.2019
application has already been filed – regarding

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 ABSTRACT
Refund related CCT circulars
Sl. No. CCT Circular No. Subject CBIC Circular No.
23 Circular No. 87/2019-TNGST Dated Procedure to claim refund in FORM GST RFD-01 Circular No. 111/30/2019 -
20.12.2019 subsequent to favourable order in appeal or any other GST, dated 03.10.2019
forum – regarding
24 Circular No. 1(2019)/2020-TNGST Fully electronic refund process through FORM GST RFD-01 Circular No. 125/44/2019 -
Dated 23.03.2020 and single disbursement – regarding GST, 18.11.2019
25 Circular No. 7/2020-TNGST Dated Clarification in respect of certain challenges faced by the Circular No. 137/07/2020-
16.06.2020 registered persons in implementation of provisions of GST GST, dated 13.04.2020
Laws-reg.
26 Circular No. 9/2020-TNGST Dated Clarification on refund related issues – Reg Circular No.135/05/2020 -
20.06.2020 GST, dated 31.03.2020
27 Circular No. 10/2020-TNGST Dated Clarification on refund related issues – Reg Circular No. 139/09/2020-
20.06.2020 GST, dated 10.06.2020
28 Circular No. 5/2021-TNGST Dated Clarification on refund related issues – Reg. Circular No. 147/03/2021-
20.07.2021 GST, dated 12.03.2021
29 --- Clarification relating to export of services-condition (v) of Circular No. 161/17/2021-
section 2(6) of the IGST Act 2017–reg GST, dated 20.09.2021
30 Circular No. 2/2022-TNGST Dated Clarification in respect of refund of tax specified in section Circular No. 162/18/2021-
25.04.2022 77(1) of the CGST Act and section 19(1) of the IGST Act - GST, dated 25.09.2021
Reg
31 Circular No. 6/2022-TNGST Dated Clarification on certain refund related issues- reg Circular No. 166/22/2021-
25.04.2022 GST, dated 17.11.2021
32 --- Mechanism for filing of refund claim by the taxpayers Circular No. 168/24/2021 -
registered in erstwhile Union Territory of Daman & Diu for GST, dated 30.12.2021
period prior to merger with U.T. of Dadra & Nagar Haveli.

33 Circular No. 9/2022-TNGST Dated Clarification on various issue pertaining to GST- reg Circular No. 172/04/2022 -
02.09.2022 GST, dated 06.07.2022

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 ABSTRACT
Refund related CCT circulars
Sl. No. CCT Circular No. Subject CBIC Circular No.
34 Circular No. 10/2022-TNGST Dated Clarification on issue of claiming refund under inverted Circular No. 173/05/2022-
02.09.2022 duty structure where the supplier is supplying goods under GST, dated 06.07.2022
some concessional notification – reg

35 Circular No. 11/2022-TNGST Dated Prescribing manner of re-credit in electronic credit ledger Circular No. 174/06/2022-
02.09.2022 using FORM GST PMT-03A – regarding GST, dated 06.07.2022
36 Circular No. 12/2022-TNGST Dated Manner of filing refund of unutilized ITC on account of Circular No. 175/07/2022-
02.09.2022 export of electricity-reg. GST, dated 06.07.2022
37 Circular No. 13/2022-TNGST Dated Withdrawal of Circular No. 106/25/2019-GST dated Circular No. 176/08/2022-
02.09.2022 29.06.2019 – Reg GST, dated 06.07.2022
38 Clarification on refund related issues-reg. Circular No. 181/13/2022-
GST, dated 10.11.2022
39 Circular No. 3/2023-TNGST Dated Clarification with regard to applicability of provisions of Circular No. 185/17/2022-GST
04.01.2023 section 75(2) of Tamil Nadu Goods and Services Tax Act, dated 27.12.2022
2017 and its effect on limitation -reg
40 Prescribing manner of filing an application for refund by Circular No. 188/20/2022-GST
unregistered persons -reg. dated 27.12.2022
41 Circular No. 13/2023-TNGST Dated Clarification on refund related issues Circular No. 197/09/2023-GST
14.08.2023 dated 17.07.2023

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