9911796707
TMI BlogManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification No. 41/2017-lntegrated Tax (Rate) dated 23.10.2017 and Notification No 40/2017-State Tax (Rate) dated 27.11.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, in exercise of its powers conferred under section 168 (1) of the Delhi Goods and Services Tax Act, 2017 it is hereby clarified that the provisions of Circular No. 02/2018-GST dated 11.01.18 shall also be applicable to the following types of refund inasmuch as they pertain to the method of filing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed for the last tax period before the one in which the refund application is being filed. Since the date of furnishing of FORM GSTR I from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR 2 and FORM GSTR 3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund must give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government 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 sections 42 of the DGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGST Rules allows the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such refund is sought by the supplier of deemed export supplies, the documentary evidences as specified in notification No. 49/2017- State Tax dated 23.11.2017 are also required to be furnished which includes an undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and that no input tax credit on such supplies has been availed of by him. The undertaking should be submitted manually along with the refund claim. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking by the supplier of deemed export supplies that he sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned refund amount shall be made only by the respective tax authority of the Central or State Government. Thus, the refund order issued either by the Central tax authority or the State tax/UT tax authority shall be communicated to the concerned counter-part tax authority within seven working days for the purpose of payment of the relevant sanctioned refund amount of tax or cess, as the case may be. This time limit of seven working days is also applicable to refund claims in respect of zero-rated supplies being processed as per Circular No. 02/2018-GST dated 11.1.2018 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the DGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for the balance amount in the electronic cash ledger, upon filing of FORM GST RFD-01A as per the procedure laid down in para 2.4 of Circular No. 02/2018 -GST dated 11.01.18 the amount of refund claimed shall get debited in the electronic cash ledger. 8.0 It is also clarified that the drawback of all taxes under GST (Central Tax, Integrated Tax, State/Union Territory Tax) should not have been availed while claiming refund of accumulated ITC under section 54(3)(ii) of the DGST Act. A declaration to this effect forms part of FORM GST RFD-01A as well. 9.0 It is requested that suitable trade notices may be issued to publicize the contents of this circular. 10.0 Difficulty, if any, in implementation of the above instructions may please be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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