TMI BlogRefund of tax for embassies, officials, international and public organisations (Section 41)X X X X Extracts X X X X X X X X Extracts X X X X ..... tail invoice and the sale price of the goods covered in each single tax invoice / retail invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner [3] ; Provided that the relaxation regarding production of retail invoices for claming refund under sub rules (1) (a), (2), (10) and (11) of this Rule shall only be available to Embassies, High Commissions, International Organizations and their qualified persons and not to any other public organization listed in the Sixth Schedule ] (b) the goods purchased are for the uses specified in the Sixth Schedule in respect of the particular organization; (c) such other restrictions or conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s attached to the organisation to make such a claim. ] (3) A refund made to the organisation shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a payment. (4) Where an application for a refund is made in accordance with sub-rule (1) and the application is made in the prescribed form, manner and time, the refund shall be paid by the Commissioner within 30 days from the day when the Commissioner receives the application along with refund order in Form DVAT-22. (5) The amount of any refund shall be paid to a single account with a bank nominated by the organisation and any deposit made by the Commissioner to the account shall be deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Sixth Schedule in the entry at Sl. No. 1, for the purpose of receiving the refund of tax borne in two different bank accounts viz. the refund of tax borne by the organization itself in one account and the refund of tax borne by all the qualified persons attached to the organization in the other account, furnishes two separate applications in Form DVAT-23, the commissioner may pay the refund admissible in two bank accounts. ] -------------------------------- Notes:- 1. Sub-Rule (1) and (2) of Rule 35 Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-2006/1538 kha, Dated 17.03.2006 . w.e.f. 17.03.2006, before it was read as:- (1) Subject to sub-rule (2) of this rule, an organization list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55kha, dated 07.10.2005 w.e.f. 07.10.2005. 2. Substituted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively., before it was read as:- (a) the goods were purchased by the organization or the qualified person from a registered dealer against a tax invoice and the sale price of the goods covered in each single tax invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner. 3. Exercising the powers, the Commissioner has reduced the monetary limit to ₹ 1,500/- (excluding tax) vide Notification No. No. F. 2(5)/P-II/VAT/Rules/2006/26, Dated:25/04/06 4. Inserted vide Notification No. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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