[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
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
