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Manual filing and processing of refund claims in respect of zero-rated supplies - reg.

GST - States - 02/2018 - 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)/Po1icy-GST/2017/1327-33 Dated : 11/01/2018 Circular no.02/2018-(GST) (Ref: Central Circular No 17/17/2017-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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tion 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 g .....

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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-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant. Any order regarding withholding of suc .....

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notified in the DGST Rules vide notification No. 55/2017 - state Tax dated 22.12.2017) by the supplier on the common portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD - 01), within the time stipulated for filing of such refund under the DGST Act. 2.4 The application for refund of unutilized input tax credit on inputs or .....

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A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the DGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order F3(79)/Policy-GST/2017/Pt 2/1240 dated 22.12.2017 issued in this regard by the Chief Commiss .....

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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 provis .....

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application for refund Rule 92(3) 8. FORM GST RFD-09 Reply to show cause notice Rule 92(3) 2.8 The processing of the claim till the provisional sanction of refund shall be recorded in the refund register as in the table indicated below - Table 2 Date of issue of Deficiency Memo in FORM GST RFD-03 Date of receipt of reply from the applicant Date of issue of provisional refund order in FORM GST-RFD-04 Amount of refund claimed Amount of provisional refund sanctioned Date of issue of Payment Advice .....

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tion 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 12 13 2.10 After the refund claim is processed in accordance with the provisions of the DGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the DG .....

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is tabulated as below: 3.1 Filing of Refund Claims: 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 documentar .....

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al 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 sanctioned refunds - for receipts, sanction of provisional refunds and sanction of final refunds. The steps are as follows: Step No. 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 applic .....

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o 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 register mandatorily; After the sanction of the provisional refund, final order is to .....

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one by the proper officer in FORM GST RFD-01B. 3.3 Detailed procedure for manual processing of refund claims: The detailed procedure for disposal of Refund claims filed manually is as under: MANUAL PROCESSING OF REFUND STEPS REMARKS LEGAL PROVISIONS Filing of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed) The corresponding electronic credit ledger of CT / ST / UT / IT/ Cess would get debited and an ARN number would get generate .....

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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 co .....

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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 sti .....

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the applicant has not contravened rule 91(1). Payment advice to be issued in FORM GST RFD-05. Refund would be made directly in the bank account mentioned in the registration. Rule 91(1) - Requirement of no prosecution for last 5 years Rule 91(2) - Prima facie satisfaction, seven day requirement Rule 91(3) - Payment advice, electronic credit to bank account Detailed scrutiny of the refund application along with submitted documents The officer shall validate refund statement details with details i .....

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l be less than the tax paid on account of zero rated supplies as per FORM GSTR-3 or FORM GSTR- 3B, 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 .....

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- 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. Amou .....

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