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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.

GST - States - 05/2018 - Dated:- 11-1-2018 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02. No. F.3(66)/Policy-GST/2017/1355-61 Dated : 11/01/2018 Circular no.05/2018-(GST) (Ref: Central Circular No 24/24/2017-GST) Sub - 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/docum .....

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hat 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 refund claim and its processing which is consistent with the relevant provisions of the DGST Act, 2017 (hereafter referred to as 'the DGST Act') and the DGST Rules, 2017 (hereafter referred to as 'the DGST Rules'):- i. Refund of unutilized input tax credit where the credit has accumulated on account of rate .....

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of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to Rsl.5 crore in the preceding financial year or the current financial year are opting to file FORM GSTR-I quarterly (notification No. 57/2017-State Tax dated 12.12.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refu .....

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ority 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 Act have not been complied with in respect of the amount refunded. This undertak .....

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h inverted rated supply of goods Adjusted total turnover Net input tax Credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State .....

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efund 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 refun .....

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ed 11.01.18 needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) 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 .....

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-1B until the FORM GST PMT-03 is available on the common portal. Further, the payment of the sanctioned 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. .....

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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 auth .....

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