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 ..... d claims: 2.1 As per sub-section (3) of section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of State Tax. 2.6 Once such a refund application in FORM 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of receipt of the complete application form. The process shall be recorded in the refund register as in the table indicated below Table 3 Date of issue of notice, if any for rejection of refund in FORM GST RFD-08 Date of receipt of reply, if any to SCN in FORM GST RFD-09 Date of issue of Refund sanction/rejection order in FORM GST RFD-06 Total amount of refund sanctioned Date of issue of Payment Advice in FORM GST RFD-05 Amount of refund rejected Date of issue of order for adjustment of sanctioned refund/ withholding refund in FORM GST RFD-07 CT ST/UTT IT Cess CT ST/UTT IT Cess 1 2 3 4 5 6 7 8 9 10 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Action to be Taken Step-1 Entry to be made in the Refund register for receipt of refund applications Step-2 Check for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications Step-3 All communications (issuance of deficiency memo, issuance of provisional and final refund orders, payment advice etc.) shall be done in the format prescribed in the Forms appended to the DGST Rules , and shall be done manually (i.e. not on the common portal) within the timelines prescribed in the rules; Processing for grant of provisional refund shall be completed within 7 days as per the DGST Rules and details to be maintained in the register for provisional refunds. Bifurcation of the taxes to be refunded under CGST (CT) /SGST (ST) /UTGST (UT) /IGST (IT) /Cess shall be maintained in the registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Deficiency memo, shall be made by using the ARN and debit entry number generated originally. If the application is not filed afresh within thirty days of the communication of the deficiency memo, the proper officer shall pass an order in FORM GST PMT-03 and re-credit the amount claimed as refund through FORM GST RFD-01B. Rule 90(2) 15 day time for scrutiny Rule 90(3) Issuance of Deficiency memo Rule 90(3) Fresh refund application requirement Rule 93(1) re-credit of refund amount applied for Issue acknowledgement manually within 15 days in FORM GST RFD-02 The date of submission of application for which acknowledgement has been given will be considered as the date for ensuring whether the refund application has been sanctioned within the stipulated time period. Rule 90(2) - Acknowledgem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued 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 detailed guidelines are issued. Post-audit of the orders may however continue on the basis of extant guidelines. Final sanction of refund The proper officer shall issue the refund order manually for each head i.e. CT / ST / UT / IT/ Cess. Amount paid provisionally needs to be adjusted accordingly. Payment advice is to be made in FORM GST RFD-05. The amount of credit rejected has to be re-credited to the credit ledger by an order in FORM GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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