TMI BlogManual filing and processing of refund claims in respect of zero-rated supplies.X X X X Extracts X X X X X X X X Extracts X X X X ..... of zero-rated supplies shall be filed and processed manually till further orders. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ( the HP GST Act') and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Act, 2017 (hereinafter referred to as the IGST Act') read with clause (i) of subsection (3) and sub-section (6) of section 54 of the IIP GST Act and rules 89 to 96A of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the HP GST Rules'), a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax arid 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 HP GST 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 issued m this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. 2.6 Once such a refund application in FORM GST RFD-OIA 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 of 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CT ST IT Cess 1 2 3 4 5 6 7 8 9 2.9 After the sanction of provisional refund, the claim shall be processed and the final order issued within sixty days of the date 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 Advise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted 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 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 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 IS 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed 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 detailed guidelines are issued. Post-audit of the orders may however continue on the basis of extant guidelines Final sanction of refund ..... 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