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Report of the Joint Committee on Business Processes for GST on Refund Processes in GST Regime

Dated:- 12-10-2015 - INTRODUCTION: 1.0 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committ .....

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Odisha and Shri Upender Gupta, Additional Commissioner, GST, CBEC, Government of India was constituted on 14th November, 2014 (Annexure-II). Shri Sanjeev Khirwar, Commissioner, Trade Taxes, Delhi was co-opted as a member of the Sub-Committee. 1.2 The Sub-Committee examined the present practices prevalent in the Central and the State VAT laws and also noted the proposed structure for verifications, etc. envisaged under the IGST Model. The Sub-Committee submitted its Report on 28th January, 2015. .....

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ions made during the meeting of the Joint Committee on Business Processes on 2nd February, 2015 and 3rd February, 2015. Accordingly, a final Report was received on 11th February, 2015 from the Co-convener of the Sub-Committee. The Report of the Joint Committee on Business Processes for GST was prepared accordingly. The Report was further discussed in the Joint Committee on Business Processes for GST meeting held on 22nd and 23rd July, 2015. Changes have been incorporated as per discussions. SITU .....

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of the existing taxation laws such as Central Excise, Service Tax, VAT, CST, etc., the situations under which refund arise under these laws are as follows: (A) Excess payment of tax due to mistake or inadvertence. (B) Export (including deemed export) of goods / services under claim of rebate or Refund of accumulated input credit of duty / tax when goods / services are exported. (C) Finalization of provisional assessment. (D) Refund of Pre - deposit for filing appeal including refund arising in .....

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ar-end or volume based incentives provided by the supplier through credit notes. (J) Tax Refund for International Tourists Each of the situations mentioned above are being discussed hereunder individually for better appreciation of the issue and the proposed process to handle them under the proposed GST regime: (A) EXCESS PAYMENT OF TAX DUE TO MISTAKE OR INADVERTENTCE: i) As the heading suggests, it refers to the situations where the tax payer has made excess payment of tax either by mistake or .....

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on of GSTIN, the tax administration is required to verify the correctness of the taxpayer s claim and therefore the taxpayer may file a refund application which should be decided within a period to be prescribed by the GST Law. iv) A dealer is required to make tax payment on two accounts i.e. payment linked to a return or payment in response to a specific demand arising out of audit, etc. The IT system should be in a position to make a distinction between these two type of payment. Perhaps the p .....

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, at the option of the taxpayer, would either be automatically carried forward for adjustment against future tax liabilities or be refunded on submission of application (return itself can be treated as a refund application) by the taxpayer. The automatic carry forward would be allowed if the excess payment was made against a return and not against any other liability. The GST Law may provide for automatic set off if the excess payment of tax is not on account of interpretation of notifications, .....

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ING DEEMED EXPORT) OF GOODS / SERVICES UNDER CLAIM OF REBATE OR REFUND OF ACCUMULATED CREDIT OF TAX WHEN GOODS / SERVICES ARE EXPORTED: The treatment for export of goods and services and that of deemed export would be different under GST regime because of their inherent nature. Therefore these are being discussed separately as follows: EXPORT OF GOODS: i) Presently under the Central Law, every exporter has three options available for neutralization of taxes paid on inputs used for export goods o .....

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uty paid on exported goods. ii) It was noted that in the proposed GST regime, exports are proposed to be Zero rated which means that the export goods would not suffer any actual tax liability although the inputs for them would be tax paid which would be subsequently neutralized. So there should be a mechanism whereby the GST paid on the inputs or on exported finished goods, either through cash or by utilization of input tax credit, is refunded to the exporter. This would serve two objectives sim .....

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rvention is reduced to the minimum. iii) It is recommended that the first option mentioned above i.e. option to procure duty free inputs for exported goods should not be available in the GST regime. This would obviate the requirement of submission of statutory form and the supplier of goods to the actual exporter would be required to pay the GST and will not be required to comply with various formalities presently required for making tax free supplies. iv) It is further recommended that other tw .....

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process is proposed for making this system as simple as possible: a) The IEC details of taxpayer will be captured at the time of issuance of GSTIN and the same can be verified online with DGFT for verifying the correctness of the exporter s particulars. b) The refund of ITC / rebate of GST paid on exported goods may be granted on submission of application to this effect by the taxpayer. c) Since the trigger point for refund is export of goods, therefore the event of export needs to be verified .....

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e wise sale / purchase details by the taxpayers along with the monthly returns. These details can be linked with the Customs data (for export cases) available with ICEGATE. f) Normally for export verification the following documents are sought from the applicant : i) Shipping Bill (Export Promotion copy); ii) Mate s Receipt / Transporter s Challan (in case of export by road); iii) Export invoice; iv) Packing list; v) Bill of Lading/ Airway Bill; vi) Bank Realization Certificate (BRC). g) Since i .....

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s noted that as per the RBI guidelines, the exporter has a time period of one year from the date of export, within which the export proceeds are required to be remitted into India. Thus BRC will not be available till the time export proceeds are realized. Therefore it is recommended that submission of BRC may not be insisted upon at the time of filing of refund application and post facto verification can be carried out by the tax authorities. The refund in such cases should be subject to submiss .....

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f exports itself if the payment has already been received in advance. It is also recommended that e-BRC module may be integrated in the Refund process under GST. i) The time limit for filing of refund application is normally linked with the date of export and it is proposed that this time limit should be fixed at one year from the date of export. This date is the date on which the proper officer under the Customs Act gives an order for export of goods commonly known as Let Export Order (LEO). Th .....

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voices are required to be filed along with the monthly return) and there is no need for separate submission of these documents. Once the GST paid character of exported goods is established, refund can be sanctioned. k) In respect of refund claimed for GST paid on inputs (including input services) used for exported goods, once the export is established, verification of the GST paid on the inputs (including input services) as well as their utilization for the exports is required to be carried out. .....

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) and the refund of input tax credit on inputs (including input services) can be sanctioned once the input tax credit has been matched from the purchase and sale statements filed by the exporter and supplier respectively and there is no need for separate submission of these documents. As regards utilization of the inputs for exports, a simple formula can be adopted that will provide for proportionate credit based on export turnover divided by total turnover. Moreover, a declaration can be obtain .....

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d before sanction of the refund of GST paid on inputs (input services) / rebate of GST paid on exported services. ii) It is further noted that the invoice and BRC are the crucial documents for filing of the refund application. Therefore the relevant date, in case of export of services, will be the date of invoice or the date of BRC, whichever is later. This will take care of the situation if the payment has already been received in advance. It is also recommended that e-BRC module may be integra .....

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ga Power Plants / World Bank Funded Projects can seek refund of terminal excise duty as also drawback of the duty paid on the inputs used in manufacture of such goods. However such refund is not permissible for VAT paid on such domestically supplied goods. ii) It is recommended that the deemed export need to be treated on equal footing as export and the similar provision as detailed above for actual exports of goods or services would be applicable except the following: a) The supplier of final g .....

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ribe a threshold amount below which self-certification (instead of CA Certificate) would be sufficient. c) The recipient unit would be eligible for refund of IGST, if it has actually paid IGST at the time of obtaining goods / services from the domestic supplier. In no case, both the supplier and the recipient unit can obtain refund at the same time in respect of the same transaction. A suitable validation to block such double claim should be built in the GSTN /refund processing backend system. d .....

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balance amount of refund may be granted after completion of verification of documents / accounts to be done at the end of the financial year and to be completed within a period of three months. The issue was discussed and it is recommended that partial refund may not be allowed and entire refund claim may be sanctioned within the time limit laid down in the GST Law. ii) It was noted that there may be certain goods on which Customs Export Duty may be leviable. It is recommended that in such cases .....

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e to be paid by the Centre. In case of refund of GST paid on inputs (including input services) used for exported goods, the refund of CGST, SGST or IGST may arise and the same needs to be paid by the respective tax administration. A suitable validation to block use of same tax invoices for more than one refund claim should be built in the GSTN /refund processing backend system. v) It was further noted that the principle of unjust enrichment is not applicable in case of actual export of goods or .....

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iscussed in Para No. (I) below, the issues relating to provisional assessment being presently followed by Central Tax Authorities would be handled by the system of issuance of debit and credit notes, therefore refund may not arise in such cases. The process has been delineated here under, if the GST Law provides for continuance of the system of provisional assessment: i) In the proposed GST regime the returns of the taxpayer will be electronically filed. In the return itself there should be a fi .....

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onal assessment is settled. GST law may prescribe time period for finalization i.e. 90 days and this time line should not be breached, as far as possible. iv) At the time of finalization of the return / assessment by the assessing officer, a speaking order may be issued which will also mention the amount that the taxpayer is required to pay or is eligible for refund. v) The refund would be granted only if the incidence of GST paid by him has not been passed on to the consumer (the concept of unj .....

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eshold amount below which self certification (instead of CA Certificate) would be sufficient. This would also settle the issue of ITC that would have been claimed by the purchaser on the basis of the provisional tax paid by the taxpayer as ITC would have to be reversed by the recipient before sanction of refund to the supplier. viii) The differential amount claimed as refund will be reflected in the return for the month in which the finalization takes place. ix) The refund may be on account of C .....

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hassle free, it is recommended that the taxpayer may file a simple refund application along with a Chartered Accountant s Certificate certifying the fact of non-passing of the GST burden by the taxpayer, being claimed as refund. As mentioned earlier, the GST Law Drafting Committee may prescribe a threshold amount below which self certification (instead of CA Certificate) would be sufficient. ii) The refund may not be kept in abeyance if the appellate authority s order (in pursuance of which refu .....

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ertain predefined period during which refund may not be granted which can be regarded as the mandatory waiting period for the outcome of the appeal / application for stay. iv) GST Law Drafting Committee may also consider for providing powers to jurisdictional authority at sufficiently senior level for withholding the refund in exceptional cases on the condition that interest at appropriate rate has to be paid. v) The refund may be on account of CGST, SGST or IGST as the case may be. (E) PAYMENT .....

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may be handled as per the procedure given below: i) A separate mechanism for the accounting of such payments has to be designed. ii) Refund in such cases requires utmost attention as such amount of tax paid during investigation, etc. become non leviable once the investigation is finalized and / or an adjudication order in favor of the taxpayer is issued. Therefore this process should be simple and hassle free. iii) As soon as the investigation, etc. is over which does not lead to issuance of a s .....

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artered Accountant s Certificate certifying the fact of non-passing of the GST burden by him, being claimed as refund. GST Law Drafting Committee may prescribe a threshold amount below which self certification (instead of CA Certificate) would be sufficient. v) However, as every adjudication order can potentially be appealed against, the model GST Law may provide for a time limit after which only the refund can be sanctioned either by cash or by adjustment order at the option of the tax payer by .....

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fficiently senior level for withholding the refund in exceptional cases on the condition that interest at appropriate rate has to be paid. viii) The refund may be on account of CGST, SGST or IGST as the case may be. (F) REFUND FOR TAX PAYMENT ON PURCHASE BY UN BODIES, SUPPLIES TO CSD CANTEENS, PARA MILITARY FORCES CANTEENS, ETC.: i) Presently the UN bodies are eligible for refund of taxes paid by them at the time of purchases made by them from the market. GST Law may provide for similar provisio .....

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invoice would contain a column for capturing this Unique ID. d) There has to be a separate field for allotting ID to such bodies. e) While making supplies to such bodies, the suppliers must indicate the Unique ID on the invoices. f) The UN Bodies may file their purchase statements (without purchase invoices) along with their claim for refund. g) The GST Law may provide that some purchases are ineligible for refund (e.g. invoice value less than the prescribed threshold, goods / services specified .....

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s have been included in the refund claim. k) The refund may be granted based on the matching and the limited manual verification. l) There might be situations when the supplier does not declare the supply in his monthly return. In such a case, unmatched invoices will get marked by the IT system and the supplier will be notified accordingly. m) The UN body may be granted refund along with its next claim if any of the unmatched supplies have been accepted and related GST has been paid by the suppl .....

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imits or restrictions, if any on such refunds. ii) It is recommended that the suppliers to CSD Canteens, Para Military Canteens would not be eligible for exemption. The procedure as detailed above would apply in respect of supplies to CSD Canteens, Para Military Forces canteens etc. and these bodies would claim refund. iii) Form of application for refund which may be used by such bodies is enclosed as Annexure-VII to this document. iv) The refund may be on account of CGST, SGST or IGST as the ca .....

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her such taxpayers are entitled to cash refund of the GST paid by them in respect of such input supplies (including input services or capital goods) which will be used for making supplies without payment of GST, was discussed at length. iii) It is felt that the ITC is allowed to remove cascading and under modern VAT laws, tax is charged on value addition only and not on tax paid at the earlier level of supply chain. It is for this reason that the ultimate consumer is liable to bear the tax. Most .....

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nput services or capital goods) received by them and consequently for refund of GST paid by them. In case of mixed supplies, ITC may be allowed proportionately. vi) The tax credit on the inputs used for supply of exempted / NIL rated / non GST goods or services should be treated as ineligible input tax credit and there should be an appropriate provision in the return to provide the related invoice details. vii) In addition to ineligible input tax credit arising from inputs used for supply of exe .....

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ic entities / government departments / public bodies supplying tax exempt / nil-rated / non-GST goods and services only. The mechanism for flow of such funds to the importing state by way of a system based apportionment in a consistent manner may be decided as a part of the return process. (H) REFUND OF CARRY FORWARD INPUT TAX CREDIT: i) As stated earlier, ITC is allowed to remove cascading and under modern VAT laws, tax is charged on value addition only and tax is not charged on tax. It is for .....

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d of carried forward ITC may not be allowed and such amount would be carried forward to the next tax period (s). The GST Law may provide for appropriate provisions in this regard. iv) Under the proposed GST law, it is proposed to have fewer tax rates and fewer exemptions and therefore it is felt that chances of inverted duty structure would not be there or would be very minimal. But still there might be a possibility that ITC may accumulate on account of inverted duty structure. v) It is recomme .....

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itself or debiting the input tax credit account / cash ledger subject to the amount available in either account at the time of issuance of sanction order of refund were discussed. It is recommended that the first option should be adopted. Suitable linkage between the refund application and blocking of the carry forward input tax credit in the return/cash ledger should be built in GSTN and refund backend processing system. vii) ITC may also accumulate on account of circumstances wherein liabilit .....

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tax liability in full. In such cases, refund may be granted if the GST law provides for a joint reverse charge mechanism. ix) The refund may be on account of CGST, SGST or IGST as the case may be. (I) REFUND ON ACCOUNT OF YEAR END OR VOLUME BASED INCENTIVES PROVIDED BY THE SUPPLIER THROUGH C REDIT NOTES: It is noted that suppliers are allowing year end or volume based discounts through credit notes. Such practice is being misused by the trade where the downstream dealers show negative value-add .....

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aw Drafting Committee may prescribe a threshold amount below which self-certification (instead of CA Certificate) would be sufficient. ii) In such cases, the eligibility for ITC at the buyer s end and the output liability at the supplier s end will get simultaneously reduced / adjusted on the basis of credit notes issued by the supplier and the corresponding debit notes issued by the buyers. iii) This would also obviate the need for resorting to provisional assessment presently provided in Centr .....

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ty to the foreign tourists to purchase goods during their stay in any country on payment of GST and obtain refund of the GST so paid, at the time of exit from the country. Nearly 52 countries have adopted such kind of refund mechanism. It was noted that such a scheme helps in attracting tourist and is in line with avowed objective of GST regime of zero rating of goods and Make in India initiative of Government of India. State governments are offering VAT refunds to foreign diplomats and official .....

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cheme. REFUND FORMS: 3.0 The form should be simple to fill, easy to understand and more importantly, in the context of the technological world, it should be in electronic format. The forms for Refund Claim, Refund order and Reduction / Adjustment summary are enclosed as Annexure -IV to VII to this document. TIME PERIOD FOR FILING OF REFUND AND RELEVANT DATE: 4.0. It is recommended that a period of one year from the relevant date may be allowed for filing of refund application. Relevant date for .....

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f accumulated input credit of GST when goods are exported. iii) Date of BRC in case of refund on account of export of services under claim of rebate of GST paid on exported services or refund of accumulated input credit of GST when services are exported. iv) Date of the finalization order where refund arises on account of finalization of provisional assessment. (May not be required if the GST law does not provide for provisional assessment) v) Date of communication of the appellate authority s o .....

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lated credit of GST in case of a liability to pay service tax in partial reverse charge cases. viii) Date of payment of GST for refund arising out of payment of GST on petroleum products, etc. to Embassies or UN bodies or to CSD canteens, etc. on the basis of applications filed by such persons. ix) Last day of the financial year in case of refund of accumulated ITC on account of inverted duty structure. SUPPORTING DCOUMENTS: 5.0 Documents evidencing tax payments required to be enclosed with the .....

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on screen. ii) Copy of invoices (in original) (for the purpose of evidencing the supply of goods and the fact that duty is not reflected in the same). It is noted that the IGST Committee has recommended that the taxpayers would upload their invoice details on monthly basis. Once the same is done and the refund sanctioning authority is able to examine and view them on screen then submission of invoices can be dispensed with. It was noted that the field relating to Quantity is not captured in the .....

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be verified on line and therefore can be dispensed with. iii) Documents evidencing that the tax burden has not been passed on to the buyer. Since GST is an Indirect tax, there will be a rebuttable presumption that the tax has been passed on to the ultimate consumer. Therefore there is a need for establishing that principle of unjust enrichment does not apply to the refund claim. It is recommended that a Chartered Accountant s Certificate certifying the fact of non-passing of the GST burden by t .....

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anctioning process. RECEIPT OF REFUND APPLICATION AND PROCEDURE FOR GENERATING PROOF OF RECEIPT OF APPLICATION FOR REFUND: 6.0 It is recommended that the State Tax authorities shall deal with the SGST refund and Central Tax authorities shall deal with refund of CGST and IGST. The following procedure is proposed in this regard: i) Applicant may be given the option of filing refund application either through the GSTN portal or through the respective State / Central Tax portal. Filing through GSTN .....

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may be made to display the application for refund in dealer's online dashboard when he logs into the system. iii) The carry forward input tax credit in the return and the cash ledger should get reduced automatically, if the application is filed at GSTN portal itself. In case the application is filed at the tax department portal, suitable integration of that portal with GSTN portal should be established to reduce/block the amount before taking up the refund processing. iv) It should be clearl .....

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the application form should have a print option along with the option for the applicant to download the same so that he can store the same for future reference and record. This would serve the purpose of record keeping for the applicant. PROCEDURE AND TIME WITHIN WHICH PRELIMINARY SCRUTINY OF SUBMISSION OF THE RELEVANT DOCUMENTS IS CARRIED OUT: 9.0 After the receipt of the application in the jurisdictional officer s menu, the same should be examined for deficiency, if any. Since the recommendati .....

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o be forwarded to GSTN also which will communicate the same to the corresponding tax authority relating to that refund). 9.1 It is recommended that tax authorities should make efforts to ensure that piece meal queries are avoided. Applicant may file his reply through the respective tax authority portal / GSTN. Any further queries should be raised only with the approval of higher authorities so that unnecessary queries are avoided. Once the refund application is found to be complete in all respec .....

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ld examine the same in the light of the provisions of the GST Law relating to refund. Important parameters include the timeliness of refund application, tax payment, date of export (if relating to export), reasons for refund etc. 10.1 It is recommended that for the sake of uniformity, the state and central laws should have similar provisions. 10.2 As GST is an indirect levy, there is always a rebuttable presumption that the tax has been passed on to the ultimate consumer by the applicant. So it .....

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d should be submitted. The GST Law Drafting Committee may prescribe a threshold amount below which self-certification (instead of CA Certificate) would be sufficient. 10.3 If the refund is not found to be legal or correct for any reason, then the jurisdictional authority should issue Show Cause Notice (SCN) to the applicant and thereafter the refund will be kept in abeyance in the system till the SCN is adjudicated. In case, the refund application is found to be in order but does not satisfy the .....

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erefore the amount should not be meager enough to create uneconomical burden on the applicant as well as tax administration. Looking at the rising inflation, it is recommended that an amount in the range of ₹ 500-1000/- may be fixed below which refund shall not be granted. This limit should be uniform for both CGST/IGST and SGST. SANCTIONING OF REFUND: 12. To make the process of refund hassle free, it is important that even this last stage of refund processing should be simple and free fro .....

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rough NEFT /RTGS/ECS. 13. Every refund that is sanctioned would need to go through a process of review by higher authorities in order to ensure the correctness of the decision of refund sanctioning authority. So once the refund is sanctioned, the same shall be transferred through the IT system to the menu of the higher authority along with the documents on the basis of which decision was taken by the refund sanctioning authority. Any documents that were sought besides those in the application sh .....

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reconciliation, compliance rating etc. post audit of refund application (and not of the accounts of the taxpayer)can be dispensed with if so decided by the respective Tax Jurisdiction for refunds upto Rs. One lakh for normal taxpayers and for refund upto ₹ 2 lakhs for certain prescribed categories of applicants (like public sector undertakings, applicants having the AEO Status, etc.) but the process of review of refund may be provided in the GST Law. 13.2 Besides this, for refund amounts e .....

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dit will be same as that for the post audit except that the application will have to move to and fro between the refund sanctioning authority and the audit authority before grant of refund. The GST Law may provide that the process of audit should be time bound with clearly defined timeline so that quality of audit does not suffer from insufficiency of time. 13.3 It is recommended that either the review procedure or system of pre-audit & post-audit may be kept in the GST Law. GST Law Drafting .....

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application has been filed but the same is found to be incomplete or deficient was discussed. It is recommended that the GST Law may clearly specify that the time limit for payment of interest will start from the date of the electronically generated acknowledgement of the refund application signifying that the application is complete in all respects. The GST Law may also provide for a time limit of 30 days from the date of receipt of refund application for raising queries/ deficiency memos by ta .....

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case of default in payment of GST should be different. The Committee recommends that the rate of interest in case of refund may be around 6% and that in case of default in payment of interest may be around 18%. The GST Law may provide accordingly. The GST Law may also provide that the interest will accrue from the last date when refund should have been sanctioned even when the refund is ordered to be paid by the order of the appellate authority in the appeal filed by the applicant against order .....

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the annexure to be attached with the order. Format of Application for refund and Refund order can be designed accordingly. Suggested format is enclosed as Annexure-IV to VI to this document. RECOVERY OF ERRONEUS REFUND: 16 It is recommended that the GST law may provide for the provisions for recovery of erroneously granted refunds along with interest. (Satish Chandra) Member Secretary Empowered Committee of State Finance Ministers (Rashmi Verma) Additional Secretary Department of Revenue Governm .....

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etary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, is constituted wi .....

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Tax, Gujarat (4) Shri Sudhir Rajpal, Commissioner, Excise & Taxation, Haryana (5) Shri Kifayat Hussain Rizvi, Commissioner, Commercial Tax, J&K (6) Shri Ajay Seth, Commissioner, Commercial Tax, Karnataka (7) Shri Shyam Jagannathan, Commissioner, Commercial Tax, Kerala (8) Shri Amit Rathore, Commissioner, Commercial Tax, Madhya Pradesh (9) Dr. Nitin Kareer, Commissioner, Sales Tax, Maharashtra (10) Shri Abhishek Bhagotia, Commissioner, Commercial Tax, Meghalaya (11) Shri Manoj Ahuja, Comm .....

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s report to the Empowered Committee in two months time. Sd/- (Satish Chandra) Member Secretary Empowered Committee of State Finance Ministers Copy to: All the Members of the Joint Committee Copy also to: (1) PS to Chairman, Empowered Committee of State Finance Ministers (2) Adviser to Chairman, Empowered Committee of State Finance Ministers (3) Sr.A.O./OSD/F.O./A.O., Empowered Committee of State Finance Ministers ANNEXURE-II CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES EMPOWERED COMMITT .....

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ollowing is constituted: Government of India (1) Shri Upender Gupta, Additional Commissioner, GST Cell - Co-convener (2) Shri Manish Sinha, Director (CX) (3) Shri Rajiv Yadav, Director (ST) State Governments (1) Shri Manoj Ahuja, Commissioner, Commercial Tax - Co-convener Government of Odisha (2) Shri Amit Rathore, Commissioner, Commercial Tax, Government of Madhya Pradesh (3) Dr. Nitin Kareer, Commissioner, Sales Tax, Government of Maharashtra (4) Shri M. Girees Kumar, Commissioner, Commercial .....

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t of India 2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India 3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India 4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India 5. Shri M.K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India 6. Shri G.D. Lohani, Commissioner, CBEC, Government of India 7. Shri Ravneet Singh Khurana, Deputy Commissioner, CBEC, Government of India 8. Shri Sachin Jain, Additional Commissioner, CBEC, Government of .....

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hhattisgarh 7. Shri Kishor Bhalla, Deputy Commissioner (VAT), Daman & Diu and Dadra & Nagar Haveli 8. Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi 9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi 10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa 11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat 13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Harya .....

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