TMI BlogClarification on certain issues related to refund.X X X X Extracts X X X X X X X X Extracts X X X X ..... as the GGST Act ), hereby clarifies the issues as detailed hereunder: 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger: 2.1 Para 7.1 of Circular No. 59/2018 dated the 26th October, 2018 (effective from 4th September,2018) by the Commissioner of State Tax 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST paid on exports: 3.1 Sub-rule (10) of Rule 96 of the Gujarat 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 Goods Scheme (hereinafter referred to as EPCG Scheme ), should be allowed to avail the facility of claiming refund of the IGST paid on exports. GST Council, in its 30 th meeting held in New Delhi on 28th September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers who are importing goods in terms of notification Nos. 78/2017-Customs and 79/2017-Customs both dated 13th October, 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 13 th October, 2017 or through domestic procurement in terms of Government Notification, Finance Department No. No.(GHN-110)GST-2017/S.147(1)-TH dated the 18 th October, 2017 Notification No. 48/2017-State Tax, shall continue to be eligible to claim refund of IGST paid on exports and would not be hit by the restrictions provided in the said sub-rule. All clarifications issued in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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