Clarification on certain refund related issues - GST - States - 166/22/2021

..... ur, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 14th Jan., 2022. Sir, Subject: Clarification on certain refund related issues-reg. Various doubts have been arisen in respect of certain issues relating to refund. In order to ensure uniformity in the implementation of the provisions of the law across field formations, in exercise of its powers conferred .....

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Clarification on certain refund related issues - GST - States

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..... e of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases. 3. Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51/52 of the HPGST Act can be refunded as excess balance in cash ledger? The amount deducted/collected as TDS/TCS by TDS/TCS deductors under the provisions of section 51/52 of the HPGST Act, as the case may be, and credited to electro .....

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Clarification on certain refund related issues - GST - States

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..... med export by recipient is to be determined as per clause (b) of Explanation (2) under section 54 of HPGST Act and if so, whether the date of return filed by the supplier or date of return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds? Clause (b) of Explanation (2) under Section54of HPGST Act reads as under: “(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, .....

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Clarification on certain refund related issues - GST - States

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