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Manual filing and processing of claim of refund of inverted tax structure and deemed exports.

................ .............................. No. JC/HQ-I/GST/Refund/2017-18/01/ADM-08 Mumbai, Date 21st Feb. 2018 Trade Cir. No. 8 T of 2018 Subject : Sir/Gentlemen/Madam, 1. Background: 1.1. Your attention is invited towards the Trade Circular No. 49T of 2017, 52T of 2017 and 1T of 2018 cited at Ref. (3), (4) and (6) above. These Trade Circular(s) explain the procedure for manual filing and processing of refund claims related to zero-rated supply of goods or services or both and refund of excess balance in electronic credit ledger. 1.2. As explained earlier, due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications /documents /forms pertaining to refund claims on account of inverted tax structure and deemed exports 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 Circular No. 49T of 2017 and Trade Circular No. 52T of 2017 [cited at Ref. (3) and (4) .....

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MGST Act have not been complied with in respect of the amount refunded. 1.3. This undertaking should be submitted manually along with the application in FORM GST RFD-01A. 1.4. The application (in FORM GST RFD-01A) for refund in such cases shall accompany the Statement-1 and 1A. The format is given in the latter part of this Trade Circular. 1.5. The refund of accumulated credit on account of rate of tax on inputs being higher than rate of tax on output supplies shall be available except in following circumstances,- (a) supplies of goods as notified in Notification No.: 5/2017 State Tax (Rate) dated 29th June 2017 as amended by Notification No. 29/2017 State Tax (Rate) dated the 25th September 2017 and Notification No. 44/2017 dated the 14th November 2017. (b) supplies of services as notified in Notification No. 15/2017-State Tax (Rate) dated 29th June 2017. [Construction Services: Point 5(b) Schedule II] 1.6. As per the provisions of section 54(3)(ii) the aforesaid categories of supplies of goods or services are barred from seeking refund of the un-utilized or accumulated inputs. 2. Preparation of Application for Refund: 2.1. The registered taxable person who desires to get the refu .....

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he applicant is also required to determine the output tax liability on account of supply of such inverted tax rated goods. The output liability so determined is to be filled in the column (2) above Statement-1. 2.9. Once the information as stated above is filled then the figures in column (3) above i.e. of adjusted turn-over is required to be determined as given in rule 89(4) of the MGST Rules. After entering the requisite information as explained above the refund amount will get auto calculated as given in the Column (5) above. 2.10. The formula used to calculate the Maximum Refund Amount is given below: Maximum Refund Amount= [(Turn-over of inverted rated supply of Goods) X Net ITC/Adjusted Total Turn-over]-Tax payable on such inverted rated supply of goods. 2.11. It is to be kept in mind that the term Net ITC and Adjusted Total Turnover shall have the same meaning as assigned to it in rule 89(4) of the MGST Rules, 2017. 2.12. For better understanding same is re-produced below: Where,- (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input credit availed for which the refund is claimed under sub-rule (4A .....

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in order to ensure that the refund is credited to the appropriate bank account as desired by the applicant. (1) It may please be noted that,- (a) Once the applicant has entered all the details in Table i.e. Statement-1 above please save the form before you proceed to Submit. (b) Please correct any errors occurred during preparation and do not forget to save the said FORM before proceeding to submit. (c) 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. (d) The Electronic Credit ledger balance visible here is the current balance in the Electronic Credit ledger. (e) Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not submitted within 15 days from the date of form creation, the saved draft will be purged from the GST database. The applicant after 15 days may follow the same procedure for creation and submission of refund Application in FORM-RFD-01A. (2) Needless to say that the applicant shall first discharge the outstanding liability, if any, in respect of IGST, CGST, SG .....

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r refund to the MGSTD, then under such circumstances, the refund application shall be accepted,- (i) 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 (MUM-VAT-F-001), Nodal-1, 5th Floor, E-Wing , New Building, GST Bhavan, Mazgaon, Mumbai-400010. (ii) at Pune location, in the office of the Joint Commissioner of State tax (PUN-VAT-F-001), 201, 2nd Floor, Off. Golf Club, Air Port Road, Yerawada, Pune-411006. (iii) at the location other than Brihan Mumbai and Pune in the office of the Joint Commissioner of State tax where such office exists and in any other case in the office of the head of the location. 2.20. STATEMENTS TO BE ATTACHED AND UNDERTAKING TO GIVEN WITH REFUND APPLICATION FORM-GST-RFD-01A: (1) After preparation of application and Statement-1 for refund as above, the applicant shall prepare the Statement-1A as given in rule 89(2)(h) of the MGST Rules, 2017 and attach the same with the refund application. The said statement contains the details of invoices of inward supplies received and tax paid on inward supplies as also the details of invoices of outward supplies issued an .....

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e application, the concerned Nodal officer shall verify the debit entry made in the Electronic Credit Ledger and verify that the refund claimed is commensurate to the amount so debited. Nodal Officer shall also verify the liability outstanding, if any, under of the MGST Act and shall first adjust it and remaining amount of refund, if any, may be processed as per the provisions of the MGST Act. As explained above, the outstanding liability which is not stayed by the Appellate forum pertaining to the existing law shall also be adjusted against the refund remaining, if any. (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. (4) In case the application so submitted is found deficient in certain aspects then the concerned officer shall issue deficiency memo in FORM-RFD-03 within 15 days from the date of receipt of the application. (5) In other words, the concerned officer after due verification is required to issue either FORM-RFD-02 or FORM-RFD-03 not later than 15 days from the date of receipt of application. All the supervisory aut .....

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es are as given below: S.No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it. 2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him. 3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. 3.2. As stated above, the State Government has issued aforesaid notifications and notified certain supplies to be deemed export. Further third proviso to rule 89(1) of the MGST Rules, 2017 allows the recipient or supplier to file the application for refund under this category. In other words the refund on account of Deemed Export may be claimed either .....

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vailed during the period Eligible Amount (Lowest of all) (1) (2) (3) (4) Integrated Tax ITC Central Tax ITC State/UT Tax ITC CESS ITC Refund Claimed (in Rs.) TABLE-2 Head Integrated Tax Central Tax State/UT Tax CESS Total TAX Note: The amount claimed is subject to adjustment of the recoverable amount. You are advised to discharge the recoverable liabilities at the earliest 4.5. The applicant once enters the figure of the amount of refund to be claimed, in column (1) of TABLE-1 above, the figures in column (2), (3) and (4) of the said TABLE-1 gets auto populated. 4.6. After filling the appropriate information and submission of applications at GSTN portal the ARN receipt gets generated. 4.7. The amount refund claimed under each Act will be shown in TABLE-2 above. 5. STATEMENTS TO BE ATTACHED AND UNDERTAKING TO BE GIVEN WITH REFUND APPLICATION-GST-RFD-01A: 5.1. The application shall be accompanied by a statement 5B of the FORM-GST-RFD-01A as given below. 5.2. It shall contain details of invoices of outward supplies if the refund is claimed by the supplier and the details of invoices of inward supplies in case refund is claimed by the recipient. 5.2.1. It should also contain the detail .....

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efund with respect to the said supplies. In case refund claimed by supplier □ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input credit on such supplies. Signature Name Designation/Status DECLARATION [rule 91(1)] I/ We-(Applicant) having GSTIN/temporary Id-,solemnly affirm and declare I/We-have not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh, during any period of five years immediately preceding the tax period for which the claim of refund relates. Signature Name Designation/Status] UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded Signature Name Designation/St .....

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