GST REFUNDS : Refund of K3 till 30th September 2020 for tickets issued during April 2019- March 2020

01 October 2020


Following clarifications have been provided by Finance for guidance of all.

1. As per existing GST law, in terms of sub-section (2) of section 34, to claim the GST adjustment in respect of tickets issued and invoices raised during FY 2019-20, credit notes have to be issued maximum up to 30th September 2020. Hence any document issued as Prime Sale during the period 01 April 2019 to 31 March 2020, can be refunded with GST (K3) till 30th September 2020. To adhere with the timelines of GST law, Thai Airways International will accept refund claims/Refund Authority (RA) with GST (K3) till 30 September 2020.

2. Tickets and documents originally issued with GST(K3) till 31 March 2020 but reissued during period 01 April 2020 till 30 September 2020 can be submitted for refund with GST up to 30 September 2020.

3. Effective 01 October 2020 onwards, GST(K3) refund will not be processed as refund, for any Refund Request/Refund Authorities received after 30th September 2020 against tickets and documents issued during 01 April 2019 to 31 March 2020, by any of Thai Airways International Airport/City Booking offices, call centre, website, mobile application and travel agents using GDS.

Refund request/Refund authorities received up to 30th September 2020 will be processed with GST refunds even if actual processing is done after 30th September 2020.

However, Refund Request/Refund Authorities received after 30th September 2020 i.e. 1st October 2020 onwards will be processed without GST refunds.

We look forward for your support and cooperation in disseminating the information to all concerned.