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GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 14 = Refunds Chapters List This

Refunds - FAQ on GST (2nd Edition) dated 31.3.2017
Chapter: 14
Refunds
Question 1 : What is refund?
Question 2 : Can unutilized Input tax credit be allowed as refund?
Question 3 : Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?
Question 4 : Will unutilized ITC at the end of the financial year (after introduction of GST) be refunded?
Question 5 : Suppose a taxable person has paid IGST/ CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa?
Question 6 : Whether purchases made by Embassies or UN are taxed or exempted?
Question 7 : What is the time limit for taking refund?
Question 8 : Whether principle of unjust enrichment will be applicable in refund?
Question 9 : In case the tax has been passed on to the consumer, whether refund will be sanctioned?
Question 10 : Is there any time limit for sanctioning of refund?
Question 11 : Can refund be withheld by the department?
Question 12 : Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest?
Question 13 : Is there any minimum threshold for refund?
Question 14 : How will the refunds arising out of existing law be paid?
Question 15 : Whether refund can be made before verification of documents?
Question 16 : In case of refund under exports, whether BRC is necessary for granting refund?
Question 17 : Will the principle of unjust enrichment apply to exports and supplies to SEZ Units?
Question 18 : How will the applicant prove that the principle of unjust enrichment does not apply in his case?
Question 19 : Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?
Question 20 : Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in GST?
Question 21 : What is the time period within which an acknowledgement of a refund claim has to be given?
Question 22 : What is the time period within which provisional refund has to be given?
Question 23 : Is there any specified format for filing refund claim?
Question 24 : Is there any specified format for sanction of refund claim?
Question 25 : What happens if there are deficiencies in the refund claim?
Question 26 : Can the refund claim be rejected without assigning any reasons?
 

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