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TMI BlogManual filing and processing of refund claims in respect of zero-rated suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as 'the IGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act in short) / TGST Act and Rules 89 to 96A of the Central Goods and Services Tax Rules (CGST Rules in short) / Telangana Goods and Services Tax Rules, 2017 (TGST 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 TGST /CGST 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 GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Tax and the Commissioner of State Tax. The registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. However, in the latter case, an undertaking is required to be submitted stating that the claim for sanction of refund has been made to only one of the authorities. It is reiterated that the State Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the State Government in the earlier regime. 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 acknowledgement in FORM GST RFD-02 Date of receipt of complete application (as mentioned in FORM GST RFD - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed as refund is rejected under rule 92 of the CGST/TGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CGST Rules vide notification no 55/2017-central tax dated 15.11.2017 and TGST Rules vide notification G.O. Ms. No. 293, Revenue (CT-II) Department, dt. 20-12-2017, subject to the provisions of rule 93 of the CGST/ TGST Rules. 3. For the sake of clarity and uniformity, the entire process of filing and processing of refunds manually 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 documentary evidences, wherever applicable. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger by an order made in FORM GST PMT-03. The actual credit of this amount will be done 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/IT/Cess would get debited and an ARN number would get generated. Rule 89 Filing of printout of FORM GST RFD-01A * The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction. * This from 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all validate refund statement details with details in FORM GSTRY 1 (or Table 6A of FORM GSTR-1) available on the common portal. * The Shipping bill details shall be checked by officer through ICEGATE SITE (www.icegate.gov.in) wherein the officer would be able to check details of EGM and shipping bill by keying in port name, Shipping bill number and date. * Further, details of IGST paid also needs to be verified from FORM GSTR-3 or FORM GSTR-3B, as the case may be, filed by the applicant and it needs to be verified that the refund amount claimed shall 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 adjustments made in the amount against existing demands Rule 92(2) - reasons for withholding of refunds If the sanction-able a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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