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

..... spect 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. 14[Explanation. - For the purposes of this sub-rule, “specified officer” means a “specified officer” or an “authorised officer” as defined under rule 2 of the Special Economic Zone Rules, 2006.] 13[(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 thro .....

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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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..... roviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; 10[(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;] (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or f .....

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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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..... 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; 24[Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.] 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 “invoice” means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. 3[(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 subsection (3) of section 16 of the Integra .....

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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 this sub-rule, the value of goods exported out of India shall be taken as - (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less.] 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 without payment of tax has - (a) received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of I .....

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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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..... 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 the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated su .....

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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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..... 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) or both, if any, during the relevant period;" 8. Substituted vide Notification No. 54/2018 - Central Tax dated 09-10-2018 before it was read as "(4B) In the case of sup .....

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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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..... ted 24-09-2021 w.e.f. 01-01-2022 13. Inserted vide NOTIFICATION NO. 35/2021-Central Tax dated 24-09-2021 14. Inserted vide NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022 15. Inserted vide NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022 16. Inserted vide NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022 17. Inserted vide NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022 18. Substituted vide NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022 before it was read as, “tax payable on such inverted rated supply of goods and services” 19. Inserted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 20. Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, "Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:" 21. Substituted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, "Provided .....

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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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