GST rules changed on refund claims

CGST can be disbursed only by a central tax authority and State GST only by a state one

The finance ministry has decided that applications/documents/forms pertaining to refund claims on account of certain zero-rated supplies shall be filed and processed manually till further orders. Last Wednesday, notification 55//2017–Central Tax was issued, amending the Central Goods and Services Tax (CGST) Rules and prescribing new refund application form RFD-01A. Simultaneously, the Central Board of Excise and Customs (CBEC) prescribed the procedures through Circular 17/17/17/2017-GST. 

For refund of Integrated GST (IGST) paid on export of goods, the present procedure for disbursement through  Customs remains unchanged. For refund of IGST paid on export of services or supplies to Special Economic Zone (SEZ) developers