Skip to content

Eligibility Criteria

Eligibility Criteria  

Refund can be filed for:

ØZero rated supplies made without payment of tax

ØWhere the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies

Refund can be filed by following:

1.A specialized agency of the United Nations Organization or

2.Any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,

3.Consulate or Embassy of foreign countries or

4.Any other person or class of persons as notified under section 55.

In terms of Notification No. 55/2017 the refunds may be filed manually and the processing of refund with respect to any notice, reply or order, among others, can also be issued / filed manually. Prior to this, only online applications were allowed

Latest posts by Tina Saha (see all)