- Rule 89 Application for refund of tax, interest, penalty, fees or any other amount... PDF →
- Rule 90 Acknowledgement ... PDF →
- Rule 91 Grant of provisional refund... PDF →
- Rule 92 Order sanctioning refund... PDF →
- Rule 94 Order sanctioning interest on delayed refunds... PDF →
- Rule 95 Refund of tax to certain persons... PDF →
- Rule 96 Refund of integrated tax paid on goods or services exported out of India... PDF →
- Rule 96A - Export of goods or services under bond or Letter of Undertaking... PDF →
- Rule 96B - Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised... PDF →
- Rule 97 Consumer Welfare Fund... PDF →
- Circular No. 233/27/2024-GST... PDF →
- Circular No. 226/20/2024-GST... PDF →
- Circular No 197_09_2023... PDF →
- Circular-181-13-2022-GST-Clarification-refund-related-issues-10112022... PDF →
- GST - CGST - Circulars _ Ordes - 175_07_2022 dated - 06 July 2022... PDF →
- GST - CGST - Circulars _ Ordes - 166_22_2021 dated - 17 November 2021... PDF →
- GST - CGST - Circulars - 139_09_2020 dated - 10 June 2020... PDF →
- GST - CGST - Circulars _ Ordes - 135_05_2020 dated - 31 March 2020... PDF →
- GST - CGST - Circulars _ Ordes - 125_44_2019-GST dated - 18 November 2019... PDF →
- Circular No. 48/22/2018-GST... PDF →
- GST - CGST - Circulars _ Ordes - 17_17_2017 dated - 15 November 2017... PDF →