TMI BlogRefund of tax, interest, penalty, fees or any other amountX X X X Extracts X X X X X X X X Extracts X X X X ..... GST RFD-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in terms of sub-section (6) of section 35 may be made through the return for the relevant tax period in FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7: Provided further that in case of export of goods, application for refund shall be filed only after the export manifest or an export report, as the case may be, in respect of such goods is delivered under section 41 of the Customs Act 1962: Provided also that in respect of supplies made to an SEZ unit or a developer, or supplies regarded as deemed exports, the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, in a case where the refund is on account of supply of services made to an SEZ unit or a developer; (g) a statement in Annex 1 of FORM GST RFD-1 containing the number and date of invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (2) of section 38 where the credit has accumulated on account of rate of input tax being higher than the rate of output tax; (h) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalisation of provisional assessment; (i) a declaration to the effect that the incidence of tax and interest claimed as refund has not been passed on to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport turnover of goods + Export turnover of services ) x Net ITC / Adjusted Total Turnover Where,- (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period; (C) Export turnover of goods means the value of goods exported during the relevant period without payment of tax under bond or letter of undertaking; (D) Export turnover of services means the value of services exported without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose supply has been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4), an acknowledgement in FORM GST RFD-2 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund. (8) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-3 through the Common Portal electronically, requiring him to file a refund application after rectification of such deficiencies. (9) Where deficiencies have been communicated in FORM GST RFD-3 under the GST Rules of the State, the same shall also deemed to have been communi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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