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 ..... r is in receipt of representations 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, in exercise of her powers conferred by section 168 (1) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act ), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of Input Tax Credit debited under sub-rule (3) of rule 89 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the WBGST Rules ) is required to be re-credited to the electronic credit ledger of the applicant by using FORM GST RFD-01B and the taxpayer is expected to file a fresh application for refund. 2.2 The issue has been re-examined and it has been o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 West Bengal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y out the changes recommended by the GST Council. Alongside the amendment carried out in the said sub-rule through the notification No. 1339-F.T. dated 13.09.2018 has been rescinded vide notification No. 1505-F.T. dated 12.10.2018 3.2. For removal of doubts, it is clarified that the net effect of these changes would be that any exporter who himself/herself imported any inputs/capital goods in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 18.10.2017 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 All clarifications issued in this regard vide any Circular issued earlier are hereby superseded. 4. Difficulty, if any, in implementation of this Trade Circular may please be brought to the notice of the Commissioner. 5. This Trade Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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