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Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act. - GST - States - TRADE CIRCULAR No. 22/2021

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..... y in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 of the WBGST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the WBGST Act, 2017 reads as follows: “77. Tax wrongfully collected and paid to Central Government or State Government. - (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid integrated tax on a transaction considered by him .....

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Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act. - GST - States

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..... d sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively. 3.2 In this regard, it is clarified that the term “subsequently held” in section 77 of WBGST Act, 2017 or under section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or inter-State respectively or where the inter-State or intra-State supply made by a taxpayer is subsequently found/ held as intra-State or inter-State respectively by the tax officer in any proceeding. Accordingly, refund claim under the said sections can be claimed .....

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Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act. - GST - States

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..... irectly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.” 4.2 The aforementioned amendment in the rule 89 of WBGST Rules, 2017 clarifies that the refund under section 77 of WBGST Act/ Section 19 of IGST Act, 2017 can be claimed before the expiry of two years from the date of payment of tax under the correct head, i.e. integrated tax paid in respect of subsequently held inter-State supply, or central and state tax in respect of subsequently held intra-State supply, as the case may b .....

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Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act. - GST - States

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..... d the correct tax on 10.11.2021, in terms of rule 89 (1A) of the WBGST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2023 (two years from the date of payment of tax under the correct head, i.e. integrated tax) 3 Proper officer or adjudication authority or appellate authority of “A” has held the transaction as an inter-State supply and accordingly, “A” has paid the IGST in respect of the said transaction on 10.05.2019 Since “A” has paid the tax in the correct head before issuance of notification No. 35/2021-Central Tax, dated 24.09.2021, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of notification) 4. Proper off .....

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Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act. - GST - States

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