Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Excise and Customs

Notification No. 20/2018 – Central Tax

New Delhi, the 28th March, 2018

G.S.R....(E).- Whereas, as per section 55 of  the Central Goods and Services  Tax Act,  2017 (12 of 2017) (hereafter in this notification referred to as the said Act), 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 (hereafter in this notification referred to as the specified persons), 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 servicesor both received by them;

Whereas, the Central Government has laid down the conditions and restrictions for claiming of refund of taxes under section 55 of the said Act vide the Central Goods and Services Tax Rules, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R  266  (E), dated the 23rd March, 2018;

Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on    inward supplies of goods or services or both, may make an application for  such refund,  in  such form and manner as may be prescribed, before the  expiry of  six months from the  last day of the quarter in which such supply was received;

Whereas, the facility for filing the claim of refunds under section 55 of the  said  Act has been made available on the common portal recently;

Now, therefore, in exercise of the powers conferred by section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form  and manner as specified, before the expiry of eighteen months from the last  date  of  the quarter in which such supply was received.

[F.  No.349/58/2017-GST(Pt.)]

(Ruchi Bisht) 

Under Secretary to the Government  of India