TMI BlogManual filing and processing of claim of refund of excess balance in electronic cash ledger.X X X X Extracts X X X X X X X X Extracts X X X X ..... g and processing of refund claims related to zero-rated supply of goods or services or both as also the Trade Circular No. 52 of 2017 dated 11 th December 2017. 1.2. Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications [documents / forms pertaining to refund claims on account of excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the undersigned, in exercise of powers conferred under section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the MGST Act ) hereby clarifies that the contents of the Trade Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake print out submit the printout to designated GST Officer. 2.3. After accessing option Services available at the common portal under Application for refund Tab the applicant would be directed to next screen which would appear as given below: 2.4. This screen displays the list of Refund Type(s). Form the said list select the type of refund as Refund of Excess Balance in Electronic Cash Ledger and then press the create button displayed in front of the said row. This will take the applicant to the next screen where the following will appears. 2.5. The first TABLE as above i.e. Balance available in the Cash Ledger shows the actual cash balance in the electronic cash ledger of Integrated Tax, Central Tax, State/ UT Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noted that the amount claimed as refund is subject to recovery of the dues, if any, by the department, Hence, the applicant is advised to discharge any outstanding liability under IGST, CGST, SGST and cess at the earliest. 2.9. It may please be noted that,- 2.9.1. Once the applicant has filled all the details in given Table, please save the form before you proceed to Submit. 2.9.2. Please correct any errors occurred during preparation and do not forget to save the said FORM before proceeding to submit. 2.9.3. It may please be kept in mind that once Proceed button is clicked and form is submitted, no modification will be allowed . Therefore due care may please be taken before pressing the Proceed button. 2.9.4 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Official in the office of the concerned Joint Commissioner of State tax and in case, the office of the Joint Commissioner of State tax, does not exist then to the head of the location. The location wise list where the application is to be submitted is given in the ANNEXURE-B of the Trade Circular No. 49 of 2017 dated 28th November 2017. 3.4. The tax payer who is neither assigned to the State Tax Authority nor to the Central Tax Authority and who desires to submit the application for refund to the MGSTD, then under such circumstances, the refund application shall be accepted,- (a) in case the registered place of business of the said tax payer is situated in Brihan Mumbai, then in the Office of the Joint Commissioner of State tax (MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... location shall be forwarded to the concerned Nodal officer on the same day or in any case not later than next working day. 5.2. After receipt of the application, the concerned Nodal officer shall check the balance in the electronic cash ledger and verify that the refund claimed is commensurate to the balance available in the said ledger. Any liability outstanding of the MGST may first be adjusted and remaining amount of refund, if any, may be processed as per the provisions of the MGST Act. 5.3. Once the completeness in all respect is ascertained an acknowledgment in FORM-RFD-02 as given in Rule 90(1) of the MGST Rules, shall be issued within 15 days from the date of submission of application. 5.4. In case the application so s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to state that any refund amount which the applicant is not entitled or has claimed wrongly or inappropriately then it shall be recovered along with the interest or may face prosecution for the serious breach of the provisions of the MGST Act. 9. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office for further clarification. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax (GST) Maharashtra State, Mazgaon, Mumbai. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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