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Clarification on certain issues related to refund.

GST - States - GST Circular No. 11/2018 - Dated:- 30-10-2018 - GOVERNMENT OF RAJASTHAN COMMERCIAL TAX DEPARTMENT F.17(134)ACCT/GST/2017/3958 Dated: 30.10.2018 GST Circular No. 11/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, ……………………………………………… Subject: Clarification on certain issues related to refund - Reg. Various representations have been received se .....

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No. 59/33/2018-GST dated the 4th September, 2018 clarifies the intent of law in cases where a deficiency memo is issued in respect of a refund claim. In para 7.2 of the said circular, the practise being followed in the field formations was elaborated and it was clarified that show cause notices are not required to be issued (and consequently no orders are required to be issued in FORM GST RFD-04/06) in cases where refund application is not re-submitted after the issuance of a deficiency memo (i .....

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it has been observed that presently the common portal does not allow a taxpayer to file a fresh application for refund once a deficiency memo has been issued against an earlier refund application for the same period. Therefore, it is clarified that till the time such facility is developed, taxpayers would be required to submit the rectified refund application under the earlier Application Reference Number (ARN) only. Thus, it is reiterated that when a deficiency memo in FORM GST RFD-03 is issued .....

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e (10) of Rule 96 of the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as said sub-rule ), restricts exporters from availing the facility of claiming refund of IGST paid on exports in certain scenarios. It was intended that exporters availing benefit of certain notifications would not be eligible to avail the facility of such refund. However, representations have been received requesting that exporters who have received capital goods under the Export Promotion Capital Goo .....

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