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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 ..... Madam, 1. Various representations have been received seeking clarification on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of State tax, in exercise of its powers conferred by section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the "MGST 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 8.1 of Trade Circular No. 33T of 2018 dated 14th November 2018 (Please see Para 7.1 of circular No. 59/33/2018-GST dated the 4th September, 2018) clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edger (using FORM GST RFD-01B) is not required 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-rule (10) of Rule 96 of the Maharashtra 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 notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x dated the 9th October, 2018, exporters who are importing of 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 13th October, 2017 or through domestic procurement in terms of notification No. 48/2017-State Tax, dated 18th October, 2017, 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 regard vide any Circular issued earlier are h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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