India Central Board of Excise and Customs Clarifies GST Refund Claim Procedures

The Indian Central Board of Excise and Customs May 30 issued FAQs clarifying the procedures to claim GST refunds. Guidance includes: 1) that refund claims may be filed only after filing form GSTR-1 for the tax period in question; 2) that form GSTR-3 must have been filed for the prior tax period; and 3) how to apply for refund of integrated tax paid on services and supplies to a special economic zone developer. [India, Central Board of Excise and Customs, 05/30/18]

Reference:
View Circular No. 45/19/2018-GST of 05/30/18.