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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.

/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/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 Good .....

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quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-I for the said tax period. It 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 r .....

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e Tax dated 23.11..2017 under section 147 of the DGST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to rule 89(1) of the 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 alon .....

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tronic credit ledger by an order made in FORM GST RFD-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. 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 limi .....

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other. The manner of communication as referred earlier shall be followed at the time of final sanctioning of the refund also. 7.0 In case of refund claim 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 n .....

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