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 ..... 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 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 inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also to be ensured that a valid return in FORM GSTR-3B has 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 sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date Taxable Value Integrated Tax Central Tax State/Un ion territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the DGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement 5B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of refund are adhered to. 6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accordance with the provisions of rule 91(2) of the DGST Rules, the Central tax authority shall communicate the same, through the nodal officer, to the State tax authority for making payment of the sanctioned refund amount in relation to State tax and vice versa. The aforesaid commun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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