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        GST - States

        Clarifications on refund related issues.

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        Refund claim eligibility: specified category returns suffice for refund processing without requiring general outward supply returns. Filing of FORM GSTR-1 and FORM GSTR-3B is not mandatory for refund claims by Input Service Distributors, composition taxpayers, or non-resident taxable persons; the returns prescribed for those categories (FORM GSTR-6, FORM GSTR-4, and FORM GSTR-5 respectively) suffice to support refund of electronic ledger balances.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Refund claim eligibility: specified category returns suffice for refund processing without requiring general outward supply returns.

                                Filing of FORM GSTR-1 and FORM GSTR-3B is not mandatory for refund claims by Input Service Distributors, composition taxpayers, or non-resident taxable persons; the returns prescribed for those categories (FORM GSTR-6, FORM GSTR-4, and FORM GSTR-5 respectively) suffice to support refund of electronic ledger balances.


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