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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter X Refund This
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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

Extract

..... of services for authorised operations as endorsed by the specified officer of the Zone: 2[Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund] Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in subsection (6) of section 107 and sub-section (8) of s .....

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

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..... to be inter-State supply; (k) a statement showing the details of the amount of claim on account of excess payment of tax; (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression &ldquo .....

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

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..... of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.] (F) “Relevant period” means the period for which the claim has been filed. 4[(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. 8[(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies wi .....

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

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..... f deemed export supplies:" 3. Substituted vide Notification No. 75/2017 Dated 29-12-2017, w.e.f. 23rd October, 2017, before it was read as "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in t .....

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

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..... dated 13-06-2018 w.e.f. 1.7.2017 before it was read as " 5[(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services. Explanation:- For the purposes of this sub-rule, the expressions - (a) “Net ITC” shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and (b) “Adjusted Total turnover” shall have the same meaning as assigned to it in sub-rule (4).]" 7. Substituted vide Notification No. 39/2018 - Central Tax dated 04-09-2018 before it was read as "(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding - (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B .....

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Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 16/2020 - Dated: 23-3-2020 - Central Goods and Services Tax (Third Amendment) Rules, 2020
  2. Notification No. 3/2019 - Dated: 29-1-2019 - The Central Goods and Services Tax (Amendment) Rules, 2019.
  3. Notification No. 74/2018 - Dated: 31-12-2018 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
  4. Notification No. 54/2018 - Dated: 9-10-2018 - Central Goods and Services Tax (Twelfth Amendment) Rules, 2018
  5. Notification No. 39/2018 - Dated: 4-9-2018 - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
  6. Notification No. 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  7. Notification No. 21/2018 - Dated: 18-4-2018 - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
  8. Notification No. 3/2018 - Dated: 23-1-2018 - Central Goods and Services Tax (Amendment) Rules, 2018
  9. Notification No. 40/2017 - Dated: 23-10-2017 - CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified...
  10. Notification No. 49/2017 - Dated: 18-10-2017 - Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
  11. Notification No. 48/2017 - Dated: 18-10-2017 - Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc
  12. Notification No. 79/2017 - Dated: 13-10-2017 - Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG. schemes
  13. Notification No. 78/2017 - Dated: 13-10-2017 - Seeks to exempt goods imported by EOUs from integrated tax and compensation cess

 

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