TMI BlogPhysical filing for inverted duty structure RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... Is the option for filing refund application in RFD-01A for inverted duty structure refund still available. Or we have to go for online filing only. - Reply By SHARAD ANADA - The Reply = Till now file online and submit docs offline - Reply By KASTURI SETHI - The Reply = First requirement is to file online. If you find snag in the Common Portal System, then file manually with jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Division Office. After filing online, a copy of application along with acknowledgement is to be submitted manually. Actually both procedures are in force. - Reply By aayushi singhal - The Reply = Sir, We are being told that offline option is available only for the purpose of filing supporting documents and not the application. Is it true? Because of some glitch on the online portal we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to claim our inverted duty structure refund. - Reply By YAGAY andSUN - The Reply = In this connection, please write to GSTN and GST help desk. - Reply By aayushi singhal - The Reply = We are not receiving any response from the helpdesk. - Reply By KASTURI SETHI - The Reply = Application for refund is to be filed online. A few docs being small in size can be filed online. Since most ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of docs are large in size and quantum of docs may be bulky, so these are to be submitted manually in the office. If you are unable to file the application because of snag, you can file the application manually in the office. There is Board's instructions to this effect. - Reply By aayushi singhal - The Reply = Thankyou Sir. Is there any specific notification to this effect? - Reply By KAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TURI SETHI - The Reply = I shall revert soon. But I am also of the view that Grievance Redressal Cell (help desk) must be contacted for expeditiously remedy as advised by M/s.Yagay and Sun, Sirs. Try both ways. - Reply By KASTURI SETHI - The Reply = Refunds under GST Manual claims in respect of inverted duty structure Refund claims on account of inverted duty structure shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed for a tax period on a monthly basis in FORM GST RFD-01A. However, the registered persons having aggregate turnover of up to ₹ 1.5 crore in the preceding financial year or the current financial year and opting to file FORM GSTR-1 on quarterly basis (Notification no. 71/2017-Central Tax, dated 29-12-2017 refers) shall apply for refund on a quarterly basis. Further, it is stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed. Since the date of furnishing of FORM GSTR-1 from July, 2017 onwards has been extended while the dates of furnishing of FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-2 and FORM GSTR-3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund is required to give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government with interest in case it is found s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST Act, 2017 have not been complied with in respect of the amount refunded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal. Further the prescribed statements - Statement 1 and Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement 1A of FORM GST RFD-01A are also required to be filled. - Reply By aayushi singhal - The Reply = Thankyou so much Sir for your valuable advice. - Physical filing for inverted duty structure Refund - Query Started By: - aayushi singhal Dated:- 19-1-2019 Goods and Services Tax - GST - Got 10 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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