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Manual filing and processing of refund claims in respect of zero-rated supplies - reg.

Goods and Services Tax - 17/17/2017 - Dated:- 15-11-2017 - Circular No. 17/17/2017 - GST F. No. 349/169/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub - Due to the non-availability of the .....

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he following conditions and procedure are laid down for the manual filing and processing of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act ) read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the CGST Act and rules 89 to 96A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ), a registered person may make zero-rated supplies .....

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or refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in resp .....

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s (that is, except the cases covered in paragraph 2.2 above and para 2.4 below) is required to be filed in FORM GST RFD-01A (as notified in the CGST Rules vide notification No. 55/2017 - Central Tax dated 15.11.2017) by the supplier on the common portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD - 01), within the time s .....

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t Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the print out of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the CGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been ass .....

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for sanction of refund has been made to only one of the authorities. It is reiterated that the Central Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the Central Government in the earlier regime. 2.6 Once such a refund application in FORM GST RFD-01A is received in the office of the jurisdictional proper officer, an entry shall be made in a refund register to be maintained for this purpose with the follow .....

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vant rules, till the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs - Sl.No. FORM Details Relevant provision of the CGST Rules, 2017 1. FORM GST RFD-02 Acknowledgement Rules 90(1) and 90(2) 2. FORM GST RFD-03 Deficiency memo Rule 90(3) 3. FORM GST RFD-04 Provisional refund order Rule 91(2) 4. FORM GST RFD-05 Payment advice Rules 91(3), 92(4), 92(5) and 94 5. FORM GST RFD .....

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ciency Memo in FORM GST RFD-03 Date of receipt of reply from the applicant Date of issue of provisional refund order in FORM GST-RFD-04 Amount of refund claimed Amount of provisional refund sanctioned Date of issue of Payment Advice in FORM GST RFD-05 CT ST/UTT IT Cess 1 2 3 4 5 6 7 8 9 2.9 After the sanction of provisional refund, the claim shall be processed and the final order issued within sixty days of the date of receipt of the complete application form. The process shall be recorded in th .....

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T Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2.10 After the refund claim is processed in accordance with the provisions of the CGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the CGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CG .....

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n export of services / zero rated supplies to SEZ units or SEZ developers Printout of FORM GST RFD-01A needs to be filed manually with the jurisdictional GST officer (only at one place - Centre or State) along with relevant documentary evidences, wherever applicable. 3. Refund of unutilized input tax credit due to the accumulation of credit of tax paid on inputs or input services used in making zero-rated supplies of goods or services or both FORM GST RFD-01A needs to be filed on the common port .....

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tion of provisional refunds and sanction of final refunds. The steps are as follows: Step No. Action to be Taken Step-1 Entry to be made in the Refund register for receipt of refund applications Step-2 Check for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refun .....

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for provisional refunds. Bifurcation of the taxes to be refunded under CGST (CT) /SGST (ST) /UTGST (UT) /IGST (IT) /Cess shall be maintained in the register mandatorily; After the sanction of the provisional refund, final order is to be issued within sixty days (after due verification of the documentary evidences) of the date of receipt of the complete application form. The details of the finally sanctioned refund and rejected portion of the refund along with the breakup (CT / ST / UT / IT/ Cess .....

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application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed) The corresponding electronic credit ledger of CT / ST / UT / IT/ Cess would get debited and an ARN number would get generated. Rule 89 Filing of printout of FORMGST RFD-01A The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction. This form needs to be accompanied with the requisite documentary evidences. This Form shall contain .....

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has been claimed against the relevant invoices. Deficiencies, if any, in documentary evidences are to be ascertained and communicated in FORM GST RFD-03 within 15 days of filing of the refund application. Deficiency Memo should be complete in all respects and only one Deficiency Memo shall be given. Submission of application after Deficiency Memo shall be treated as a fresh application. Resubmission of the application, after rectifying the deficiencies pointed out in the Deficiency memo, shall .....

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nt manually within 15 days in FORM GST RFD-02 The date of submission of application for which acknowledgement has been given will be considered as the date for ensuring whether the refund application has been sanctioned within the stipulated time period. Rule 90(2) - Acknowledgement Grant of provisional refund within seven days of issue of acknowledgement The amount of provisional refund shall be calculated taking into account the total input tax credit, without making any reduction for credit b .....

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action, seven day requirement Rule 91(3) - Payment advice, electronic credit to bank account Detailed scrutiny of the refund application along with submitted documents The officer shall validate refund statement details with details in FORM GSTR 1 (or Table 6A of FORM GSTR-1) available on the common portal. The Shipping bill details shall be checked by officer through ICEGATE SITE (www.icegate.gov.in) wherein the officer would be able to check details of EGM and shipping bill by keying in port n .....

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rt A). Ascertain what amount of the input tax credit is sanction-able, and amount of refund, if any, liable to be withheld. Order needs to be passed in FORM GST RFD-07 - Part B. Rule 89(4) - Refund Amount Calculation Rule 92(1) - Any adjustments made in the amount against existing demands Rule 92(2) - reasons for withholding of refunds If the sanction-able amount is less than the applied amount Notice has to be issued to the applicant in FORM GST RFD-08. The applicant has to reply within 15 days .....

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guidelines are issued. Post-audit of the orders may however continue on the basis of extant guidelines. Final sanction of refund The proper officer shall issue the refund order manually for each head i.e. CT / ST / UT / IT/ Cess. Amount paid provisionally needs to be adjusted accordingly. Payment advice is to be made in FORM GST RFD-05. The amount of credit rejected has to be re-credited to the credit ledger by an order in FORM GST PMT- 03 and shall be intimated to the common portal in FORM GST .....

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