Central Goods and Services Tax Act, 2017
Chapter XI - Refunds
Section 55 - Refund in certain cases
55. Refund in certain cases **
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 (46 of 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.
** Kindly also refer to Notification No. 13/2022 CT dated 5 th Jul, 2022 (w.e.f. 01.03.2020).
Rules
Notifications
- Notification No. 13/2022 - 05-07-2022 - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
- Notification No. 11/2019 - 29-06-2019 - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
- Notification No. 11/2019 - 29-06-2019 - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund
- Notification No. 10/2019 - 29-06-2019 - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund
- Notification No. 20/2018 - 28-03-2018 - Extension of due date for filing of application for refund under section 55 by notified agencies
- Notification No. 75/2017 - 29-12-2017 - CGST (Fourteenth Amendment) Rules, 2017
- Notification No. 39/2017 - 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund
- Notification No. 11/2017 - 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund
- Notification No. 16/2017 - 28-06-2017 - To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
- Notification No. 16/2017 - 28-06-2017 - To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
- Notification No. 13/2017 - 28-06-2017 - To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 06/2017 - 28-06-2017 - Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
- Notification No. 06/2017 - 28-06-2017 - Refund of 50% of CGST on supplies to CSD under section 55
- Notification No. 06/2017 - 28-06-2017 - Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
