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TMI BlogManual filing and processing of refund claims in respect of zero-rated supplies - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the IGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the DGST Act and rules 89 to 96A of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the DGST Rules'), a registered person may make zero-rated supplies of goods or services or both on payment Of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment Of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies. 2.2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the DGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORM GST RFD-01A is received in the office of the jurisdictional proper officer, an entry shall be made in a refund register to be maintained for this purpose with the following details - Table 1 Sl. No. Applicant's name GSTIN Date of receipt of application Period to which the claim pertains Nature of refund - Refund of integrated tax paid/Refund of unutilized ITC Amount of refund claimed Date of issue of acknowledgment in FORM GST RFD-02 Date of receipt of complete application (as mentioned in FORM GST RFD-02) 1 2 3 4 5 6 7 8 9 2.7 Further, all communication in regard to the FORMS mentioned below shall be done manually, within the timelines as specified in the relevant rules, till the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs - Sl.No. FORM Details Relevant provision of the DGST Rules, 2017 1. FORM GST RFD-02 Acknowledgement Rules 90(1) and 90(2) 2. FORM GST RFD-03 Deficiency memo Rule 90(3) 3. FORM GST RFD-04 Provisional refund order Rule 91(2) 4. FORM GST RFD-05 Payment advice Rules 91(3), 92(4), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ims: Sl. No. Category of Refund Process of Filing 1. Refund of IGST paid on export of goods No separate application is required as shipping bill itself will be treated as application for refund. 2. Refund of IGST paid on export of services / zero rated supplies to SEZ units or SEZ developers Printout of FORM GST RFD-01A needs to be filed manually with the jurisdictional GST officer (only at one place - Centre or State) along with relevant documentary evidences, wherever applicable. 3. Refund of unutilized input tax credit due to the accumulation of credit of tax paid on inputs or input services used in making zero-rated supplies of goods or services or both FORM GST RFD-01A needs to be filed on the common portal. The amount of credit claimed as refund would be debited in the electronic credit ledger and proof of debit needs to be generated on the common portal. Printout of the FORM GST RFD- 01A needs to be submitted before the jurisdictional GST officer along with necessary documentary evidences, wherever applicable. 3.2 Steps to be followed for processing of Refund Claims: Three different refund registers are to be maintained for record keeping of the manually san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h application of refund shall be submitted manually in the appropriate jurisdiction. * This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit entry in the electronic credit ledger of the amount claimed as refund in FORM GST RFD-01A. Rule 89(1) - Application Rule 89(2) - Requisite Documents Rule 89(3) - Debiting of electronic credit ledger Initial scrutiny of the Documents by the proper officer * The proper officer shall validate the GSTIN details on the portal to validate whether return in FORM GSTR-3 or FORM GSTR- 3B, as the case may be, has been filed. A declaration is required to be submitted by the claimant that no refund has been claimed against the relevant invoices. * Deficiencies, if any, in documentary evidences are to be ascertained and communicated in * FORM GST RFD-03 within 15 days of filing of the refund application. * Deficiency Memo should be complete in all respects and only one Deficiency Memo shall be given. * Submission of application after Deficiency Memo shall be treated as a fresh application. * Resubmission of the application, after rectifying the deficiencies pointed out in the Deficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be. * Ascertain what amount may be sanctioned finally and see whether any adjustments against any outstanding liability is required (FORM GST RFD-07 - Part A). * Ascertain what amount of the input tax credit is sanction-able, and amount of refund, if any, liable to be withheld. * Order needs to be passed in FORM GST RFD-07 - Part B. Rule 89(4) - Refund Amount Calculation Rule 92(1) - Any adjustments made in the amount against existing demands Rule 92(2) - reasons for withholding of refunds If the sanction-able amount is less than the applied amount * Notice has to be issued to the applicant in FORM GST RFD-08. * The applicant has to reply within 15 days of receipt of the notice in FORM GST RFD-09. * Principles of natural justice to be followed before making the final decision. * Final order to be made in FORM GST RFD-06. Rule 92(3) - Notice for refund not admissible / payable Rule 92(3) - Requirement of reply to the notice within 15 days Rule 92(3), 92(4), 92(5) - Sanction of Refund order Pre-Audit * Pre-audit of the manually processed refund applications is not required to be carried out, irrespective of the amount involved, till separate d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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