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SUPPORTING DCOUMENTS

Para 5 - Draft-Bills-Reports - Business Processes for GST on Refund Process - Goods and Services Tax - Para 5 - : 5.0 Documents evidencing tax payments required to be enclosed with the refund application should be minimal but adequate so that both th .....

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t these forms may not be called for as in the proposed GST scenario payment of duty will be in electronic mode and the same will be easily visible to the refund sanctioning authority on screen. ii) Copy of invoices (in original) (for the purpose of e .....

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ioning 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 invoice details proposed to be uploaded either before or alongwith .....

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the refund application. Documents evidencing export. In the proposed GST scenario it is recommended that the ICEGATE and GSTN would be inter linked, and therefore these documents can be verified on line and therefore can be dispensed with. iii) Docu .....

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