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Clarification on certain issues related to refund.

missioner (Adm.), Commercial Taxes Department, ……………………………………………… Subject: Clarification on certain issues related to refund - Reg. Various representations have been received seeking clarification on certain issues relating to refund. In order to clarify these issues and to .....

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04/06) in cases where refund application is not re-submitted after the issuance of a deficiency memo (in FORM GST RFD-03). It was also clarified that once a deficiency memo has been issued against an application for refund, the amount of Input Tax Credit debited under sub-rule (3) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the RGST Rules , is require .....

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to be carried out and the rectified refund application would be accepted by the jurisdictional tax authorities with the earlier ARN itself. It is further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. 3. Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports: 3.1 Sub- .....

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ng with sub-rule (4B) of rule 89 of the RGST Rules prospectively in order to enable such exporters to avail the said facility notification No. F.12(46)FD/Tax/2017-Pt.-V-123 dated the 16th October, 2018 has been issued to carry out the changes recommended by the GST Council. Alongside the amendment carried out in the said sub-rule through the notification No. F. 12(46)FD/Tax/2017-pt-III-92 dated 4t .....

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ober, 2017 would not be eligible for refund of IGST paid on exports as provided in the said sub-rule. However, exporters who are receiving capital goods under the EPCG scheme, either through import in terms of notification No. 79/2017-Customs dated 13th October, 2017 or through domestic procurement in terms of notification No.F.12(46)FD/Tax/2017-Pt-II-122 dated 16th October, 2018, shall continue t .....

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