Cir.No.135/5/2020 GST dt.31.3.2020 Clarification on refund related issues Change in manner of refundof tax paid on supplies other than zero rated supplies4.1Circular No. 125/44/2019-GST dated 18.11.2019,in para 3,categorizesthe refundapplicationsto be filed in FORM GST RFD-01as under:a. Refund of unutilized input tax credit (ITC) on account of exports without payment oftax;b. Refund of tax paid on export of services with payment of tax;c. Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developerwithout payment of tax;d. Refund of tax paid on supplies made to SEZ Unit/SEZ Developer with payment of tax;e. Refund of unutilized ITC on account of accumulation due to inverted tax structure;f. Refund to supplier of tax paid on deemed export supplies;g. Refund to recipient of tax paid on deemed export supplies;h. Refund of excess balance in the electronic cash ledger;i. Refund of excess payment of tax;j. Refund of tax paid on intra-State supply which is subsequently held to be inter-Statesupply and vice versa;k. Refund on account of assessment/provisional assessment/appeal/any other order;l. Refund on account of “any other” ground or reason.

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