TMI BlogManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.X X X X Extracts X X X X X X X X Extracts X X X X ..... ess balance in electronic cash ledger- Reg. Madam/Sir, 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 Nos. 30640-FIN-CT1-Tax-0043/2017 and 41/2017-Integrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, I, Sri Saswat Mishra, Commissioner of State Tax, in exercise of powers conferred under section 168 (1) of the Odisha Goods and Services Tax Act, 2017 her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund on a 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-1 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-1 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 effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received Tax paid on inward supplies Details of invoice of outward supplies issued Tax paid on outward supplies No. Date Taxable value Integrated Tax Central Tax State/Union territory tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 of CBEC (copy enclosed) needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the OGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement SB [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to refund claims in respect of zero-rated supplies being processed as per Circular No. 170000/CT dt.20.11.2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the OGST Rules for the sanction of refund are adhered to. 6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the State tax authority and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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