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Table of Contents
F. No. CBIC-20001/6/2024
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****
New Delhi, dated the 25th October, 2024
Corrigendum to Circular No. 237/31/2024 - GST dated 15th October, 2024
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All) Madam/Sir,
Subject: Corrigendum to Circular No. 237/31/2024 dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024 - GST - reg.
In the said circular, following shall be inserted at the end of para 4:
“However, it is clarified that said restriction on refund under section 150 of the Finance (No. 2) Act, 2024 will not apply to the refund of an amount paid as pre-deposit by the taxpayer as per sub-section (6) of section 107 or sub-section (8) of section 112 of the Central Goods & Services Tax Act, at the time of filing of an appeal, where such appeals are decided in favor of the said taxpayer.”
(Sanjay Mangal)
Principal Commissioner
📚 Frequently Asked Questions (FAQs): Circular No. 237/31/2024 - GST
Q1. What is the Corrigendum to Circular No. 237/31/2024-GST?
Answer: It clarifies that refund restrictions under Section 150 do not apply to statutory pre-deposits paid while filing GST appeals.
Q2. Which circular has been amended?
Answer: Circular No. 237/31/2024-GST dated 15 October 2024.
Q3. Which provision of the Finance Act is referred to?
Answer: Section 150 of the Finance (No. 2) Act, 2024.
Q4. Does the corrigendum apply to all GST refunds?
Answer: No. It specifically addresses refunds of statutory appeal pre-deposits.
Q5. Which CGST sections are covered?
Answer: Sections 107(6) and 112(8).
Q6. Is refund available after winning the first appeal?
Answer: Yes. The statutory pre-deposit remains refundable if the appeal is decided in favour of the taxpayer.
Q7. Does the clarification also apply to Tribunal appeals?
Answer: Yes. It covers pre-deposits made under Section 112(8).
Q8. Is this a new legal benefit?
Answer: No. The corrigendum clarifies the existing legal position.
Q9. Why was the corrigendum necessary?
Answer: To remove doubts created after the original circular and Section 150 of the Finance (No. 2) Act, 2024.
Q10. Does this help pending appeals?
Answer: Yes. It provides clarity wherever statutory pre-deposits are involved.
Q11. Should taxpayers preserve proof of pre-deposit?
Answer: Absolutely. Documentary evidence remains important while claiming refunds.
Q12. Is the corrigendum binding on GST officers?
Answer: CBIC circulars and corrigenda issued under statutory powers are intended to ensure uniform implementation by field formations.
Download PDF: Circular No. 237/31/2024 - GST
More Information: https://taxinformation.cbic.gov.in/
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