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Procedure relating to sanction, post-audit and review of refund claims - GST - Instruction No. 03/2022

Extract

..... with respect to its legality or propriety and he may direct any officer subordinate to him to file an appeal against the said decision or order within 6 months of the date of communication of the said decision or order. Reference is further drawn to entry against the subject pre-audit in table under para 3.3 of the Circular 17/17/2017-GST dated 15.11.2017 wherein it has been stated that pre-audit of refund orders is not required to be carried out but the post-audit of the refund orders may, however, continue on the basis of extant guidelines. 2. Subsequently, Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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..... issuance of such speaking order, it is clarified that such speaking order should inter alia contain the following details: A. Details for all category of refund claims: a) The period for which refund claim has been filed, date of filing & the category in which refund has been claimed. b) Whether it has been checked that refund claim for the same period has not been filed in the same category including any claim filed under 'Any Other' Category. c) Details of Deficiency Memo, if any, in FORM GST RFD-03 issued in respect of the said refund claim previously. d) Whether the refund claim has been filed within limitation of time, as provided under CGST Act and Rules thereof, including in the cases, where Deficiency Memo in FORM GST RF .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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..... f zero-rated supplies: a) Whether the refund amount claimed has been debited from the electronic credit ledger, in terms of sub-rule (3) of rule 89 of CGST Rules. b) In case of refund of IGST paid on account of zero-rated supplies, whether the amount of IGST has been paid through GSTR-3B return. c) Whether the calculation given by the applicant of export/ zero-rated turnover, adjusted aggregate turnover, turnover of inverted duty supplies, as applicable, is correct as per the relevant provisions. d) Whether calculation of Net ITC, where ever applicable, is correct as per the relevant provisions. Also, whether the verification of admissibility of ITC as per the provisions of GST Law has been done or not and the findings thereof e) Whether it .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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..... ly by DTA to SEZ, whether the said supply is meant for authorized operations on the basis of Letter of Authorisation (LoA). Further, whether the details of supply by the applicant to the SEZ have been cross checked from the SEZ Online portal. n) Whether the documents pertaining to zero-rated supply to SEZ have been endorsed by the specified/authorized officer of the zone. o) Whether the DTA supplier has received the payment from the SEZ recipient in case of supply of services to SEZ. C. Additional details in case of refund of tax paid on supplies regarded as deemed export: a) Whether necessary procedure was followed while making procurement/supplying of goods regarded as deemed exports. b) Whether the ITC claimed against the tax paid on suc .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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..... b-section (2) of section 107 of the CGST Act provides that the Commissioner may examine any decision or order, including an order of refund, with respect to its legality or propriety and he may direct any officer subordinate to him to file an appeal against the said decision or order within 6 months of the date of communication of the said decision or order. The said sub-section is reproduced below: (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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..... tal pertaining to the said refund claims. (b) For the purpose of post-audit of refund order, a Post-Audit Cell under a Deputy/Assistant Commissioner along with one/ two Superintendents and Inspectors as required, may be created in Commissionerate Headquarters. (c) The post-audit should be concluded within 3 months from the date of issue of FORM GST RFD-06 order. The findings of the post-audit shall be communicated to the review branch within the said time period of 3 months. (d) The review of refund order shall be completed at least 30 days before the expiry of the time period allowed for filing appeal under Section 107(2) of the CGST Act. 2.2.5 Till the time the functionality for conducting post-audit online is developed on ACES-GST portal .....

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Procedure relating to sanction, post-audit and review of refund claims - GST

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