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Refund of accumulated ITC, Goods and Services Tax - GST

Issue Id: - 115697
Dated: 22-11-2019
By:- Kaustubh Karandikar
Refund of accumulated ITC

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As per Rule 89(4A) of CGST Rules, in the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dt. 18.10.2017 i.e. supplies which are treated as deemed exports, the receiver of such goods cannot consider these supplies received while filing refund claim of unutilized ITC on account of continuous exports. Is my understanding correct? If not what is the correct interpretation? Experts views please.

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1 Dated: 22-11-2019
By:- Rajagopalan Ranganathan

Sir,

As per the third provisio to rule 89 (1) of CGST Rules, 2017 "provided also that in respect 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.

Therefore in respect of deemed export supplies the refund can be claimed either by the receiver of the goods or

the supplier of the goods subject to the condition that 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.

Therefore your presumption that the receiver of such goods cannot consider these supplies received while filing refund claim of unutilized ITC on account of continuous exports is correct since if you include the deemed export supplies while claiming refund of unutilized ITC on account of continuous exports the Department may delay the sanction on premise that they have to verify whether supplier of goods also claimed refund of the same.


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