Section 55 CGST Act 2017- Refund in certain cases.

By | April 17, 2017
(Last Updated On: March 29, 2018)

Section 55 CGST Act 2017

[ Section 55 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 55 CGST Act 2017 explains  Refund in certain cases and is covered in Chapter XI – Refunds 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Refund in certain cases.

55. The Government may, on the recommendations of the Council, by notification [ Note-1 to 9 ], 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.


Note

9. Extension of due date for filing of application for refund under section 55 by notified agencies  vide Notification No 20/2018 Central Tax Dated  28th March, 2018

1 Refund of 50% of CGST on supplies to CSD under section 55 of CGST Act 2017 vide Notification No.6/2017-Central Tax (Rate) Dated  28th June, 2017

2. Refund of 50% of IGST on supplies to CSD under section 20 of IGST Act 2017 Vide Notification No.6/2017-Integrated Tax (Rate) Dated 28th June, 2017

3 Prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act vide Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

4. Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) of UTGST Act and section 55 CSD of CGST Act vide Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

5 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 vide Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

6 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 vide Notification No. 16/2017-Central Tax (Rate) Dated 28th June, 2017

7. 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 Vide Notification No. 13/2017-Integrated Tax (Rate) Dated 28th June, 2017

8. Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification No 39/2017 Central Tax dated 13th October, 2017

 

If you have any comments about Section 55 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 55 CGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

24 thoughts on “Section 55 CGST Act 2017- Refund in certain cases.

  1. Pingback: CGST Act 2017 - Chapter Wise and Section Wise - Tax Heal

  2. Pingback: Draft GST Refund Rules Released on 31.03.2017 by CBEC - Tax Heal

  3. Pingback: Section 54 CGST Act 2017 - Refund of tax. - Tax Heal

  4. Pingback: GST Refunds Process in India - Analysis after CGST & IGST Act 2017 - Tax Heal

  5. Pingback: Final GST Refund Rules Approved by GST Council 18.05.2017 - Tax Heal

  6. Pingback: Refunds Under GST ( India ) Analysis - Tax Heal

  7. Pingback: GST Refunds - Analysis - Tax Heal

  8. Pingback: GST Rates any Chapter - Supplies To Canteen Stores Department (CSD) - Tax Heal

  9. Pingback: Refund of 50% of CGST on supplies to Canteens u/s 55 CGST Act -Notification No.6/2017-Central Tax (Rate) - Tax Heal

  10. Pingback: Section 11 CGST Act 2017 - Power to grant exemption from tax - Tax Heal

  11. Pingback: 50% Refund of UTGST on supplies to CSD - Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 - Tax Heal

  12. Pingback: Section 8 UTGST Act 2017 - Power to grant exemption from tax - Tax Heal

  13. Pingback: Section 7 UTGST Act 2017- Levy and collection - Tax Heal

  14. Pingback: Exemption from UTGST supplies by CSD - Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 - Tax Heal

  15. Pingback: Section 21 UTGST Act 2017- Application of provisions of Central Goods and Services Tax Act - Tax Heal

  16. Pingback: Refund to Specialised Agencies ,UN , Diplomatic mission etc - UTGST Act -Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 - Tax Heal

  17. Pingback: Refund to Specialised agencies , UN, diplomatic mission etc - CGST Act -Notification No. 16/2017-Central Tax (Rate) Dated 28th June, 2017 - Tax Heal

  18. Pingback: Refund of Tax to specialised agencies ,UN, diplomatic mission etc -IGST Act - Notification No. 13/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  19. Pingback: Rule 89 CGST Rules 2017 : Application for refund of tax, interest, penalty, fees or any other amount - Tax Heal

  20. Pingback: Notification No 20/2018  Central Tax : Extension of Due date for refund u/s 55 of CGST Act - Tax Heal

  21. Pingback: CGST Rules 2017 Notification No 3 /2017 Central Tax , Dtd 19th June, 2017 - Tax Heal

  22. Pingback: Section 148 CGST Act 2017 - Special procedure for certain processes - Tax Heal

  23. Pingback: GST Exemption : Free Study Material - Tax Heal

  24. Pingback: Refund of GST : Rule 95(3)(a) of CGST Rules Changed w.e.f 01.07.2017 - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *