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Refund in Certain cases [ Section 55 ] - GST Ready Reckoner - GSTExtract Section 55 Refund in Certain cases Section 55 Refund in certain cases provides that (i) The Government, is vested with powers to notify certain agencies on the recommendation of the Council, to be entitled to claim refund. (ii) The agencies that can be notified are (a) any specialized agency of the United Nations Organization or (b) any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, (c) any other person or class of persons as may be specified. (iii) In addition to the above , Consulate or Embassy of foreign countries would also be eligible for refund iv) The agencies mentioned above would be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them. The refund claim is subject to such conditions and restrictions as may be prescribed, Procedure for refund of tax Read with Rule 95 Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10 .
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