Amendment to Section 54(14) of the CGST Act, 2017 for Allowing GST Refunds on Low-Value Export Consignments – Removal of Threshold Limit to Benefit Small Exporters via Courier and Postal Modes

The 56th meeting of the GST Council was held in New Delhi on September 03, 2025 under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council inter-alia made the recommendations relating to changes in GST tax rates, provide relief to individuals, common man, aspirational middle class and measures for facilitation of trade in GST.

Amendment in CGST Act to provide for GST Refunds in respect of low value export consignments: The Council recommended amendment to section 54(14) of the CGST Act, 2017 so as to remove the threshold limit for refunds arising out of exports made with payment of tax.  This will particularly help small exporters making exports through courier, postal mode etc.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163555