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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2018 – Central
Tax
New Delhi, the 28th March, 2018
G.S.R....(E).- Whereas, as per section 55 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), 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 (46 of 1947), Consulate or
Embassy of foreign countries and any other person or class of persons as may be
specified in this behalf (hereafter in this notification referred to as the
specified persons), 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;
Whereas, the Central Government has laid down the
conditions and restrictions for claiming of refund of taxes under section 55 of
the said Act vide the Central Goods and Services Tax Rules, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide
notification
No. 3/2017-Central Tax, dated the 19th June, 2017, published vide
number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide
notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide
number G.S.R 266 (E), dated the 23rd March, 2018;
Whereas, as per sub-section (2) of section 54 of the said
Act, the specified persons, as notified under section 55 of the said Act, are
entitled to a refund of tax paid by them on inward supplies of goods or services
or both, may make an application for such refund, in such form and manner as may
be prescribed, before the expiry of six months from the last day of the quarter
in which such supply was received;
Whereas, the facility for filing the claim of refunds
under section 55 of the said Act has been made available on the common portal
recently;
Now, therefore, in exercise of the powers conferred by
section 148 of the said Act, the Central Government, on the recommendations of
the Council, hereby notifies the specified persons as the class of persons who
shall make an application for refund of tax paid by it on inward supplies of
goods or services or both, to the jurisdictional tax authority, in such form and
manner as specified, before the expiry of eighteen months from the last date of
the quarter in which such supply was received.
[F. No.349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under
Secretary to the Government of India
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