Section 55 of GST Act: Refund in certain cases

Amended and updated notes on section 55 of CGST Act, 2017. Detail discussion on provisions and rules related to refund in certain cases.

Amended and updated notes on section 55 of CGST Act, 2017. Detail discussion on provisions and rules related to refund in certain cases.

Chapter XI (Sections 5458) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to refunds. Section 55 of CGST 2017 provides for refund in certain cases.

Recently, we have discussed in detail section 54 (Refund of tax) of CGST Act 2017. Today, we learn the provisions of section 55 of Central GST Act 2017.

Section 55 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 55 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XI
Chapter NameRefunds
Section No.55
Section NameRefund in certain cases
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 55:

  • Rule 82: Details of inward supplies of persons having Unique Identity Number
    • FORM GSTR-11: Statement of inward supplies by persons having Unique Identification Number (UIN)
  • Rule 95: Refund of tax to certain persons
    • FORM-GST-RFD-02: Acknowledgment
    • FORM-GST-RFD-06: Refund Sanction/Rejection Order
    • FORM-GST-RFD-07: Order for withholding the refund
    • FORM-GST-RFD-08: Notice for rejection of application for refund
    • FORM-GST-RFD-09: Reply to show cause notice
    • FORM-GST-RFD-10: Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

Section 55 of Central GST – Refund in certain cases1

Section 55 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

The Government may, on the recommendations of the Council, by notification, 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, 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.

Notification No. 11/2019-Central Tax (Rate), G.S.R. 460(E) dated 29th June, 2019: W.e.f. 1st July 2019 CG specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.

Explanation: The expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

  1. Section 55 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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