TMI BlogRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchangeX X X X Extracts X X X X X X X X Extracts X X X X ..... upplied to outgoing international tourist against foreign exchange -reg. The Government vide notification no. 11/2019-Central Tax (Rate), 10/2019-Integrated Tax (Rate) and 11/2019-Union territory Tax (Rate) all dated 29.06.2019 issued in exercise of powers under section 55 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) has notified that the retail outlets established at departure area of the international airport beyond immigration counters shall be entitled to claim refund of all applicable Central tax, Integrated tax, Union territory tax and Compensation cess paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply of goods to outgoing international tourists i.e. to a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes against foreign exchange (hereinafter referred to as the eligible passengers ). Identical notifications have been issued by the State or Union territory Governments under the respective State Goods and Services Tax Acts (hereinafter referred to as the SGST Act ) or Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund shall be registered under the provisions of section 22 of the CGST Act read with the rules made thereunder and shall have a valid GSTIN. 7.2 Location of retail outlets: Such retail outlets shall be established at departure area of the international airport beyond immigration counters and shall be entitled to claim a refund of all applicable Central tax, State tax, Integrated tax, Union territory tax and Compensation cess paid by them on all inward supplies of indigenous goods received for the purposes of subsequent supply of such goods to the eligible passengers. 8. Procedure for applying for refunds: 8.1. Maintenance of Records: The records with respect to duty paid indigenous goods being brought to the retail outlets and their supplies to eligible passengers shall be maintained as per Annexure A in electronic form. The data shall be kept updated, accurate and complete at all times by such retail outlets and shall be available for inspection/verification of the proper officer of central tax at any time. The electronic records must incorporate the feature of an audit trail, which means a secure, computer generated, time stamped record t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 31/2019-Central Tax dated 28.06.2019 manually to the jurisdictional proper officer. The said refund application shall be accompanied with the following documents: (i) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been received by such retail outlets; (ii) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been sold to eligible passengers; (iii) Copies of the valid return furnished in FORM GSTR 3B by the retail outlets for the period covered in the refund claim; (iv) Copies of FORM GSTR-2A for the period covered in the refund claim; and (v) Copies of the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A . 9. Processing and sanction of the refund claim : 9.1. Upon receipt of the complete application in FORM GST RFD-10B , an acknowledgement shall be issued manually by the proper officer within 15 days of the receipt of application in FORM GST RFD-02 . In case of any deficiencies or any additional information is required, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State tax/Union Territory tax authority. It therefore becomes necessary that the refund order issued by the proper officer of Central Tax is duly communicated to the concerned counter-part tax authority within seven days for the purpose of disbursal of the remaining sanctioned refund amount. The procedure outlined in para 6.0 of Circular No.24/24/2017-GST dated 21st December 2017 should be followed in this regard. 10. The scheme shall be effective from 01.07.2019 and would be applicable in respect of all supplies made to eligible passengers after the said date. In other words, retail outlets would be eligible to claim refund of taxes paid on inward supplies of indigenous goods received by them even prior to 01.07.2019 as long as all the conditions laid down in Rule 95A of the CGST Rules and this circular are fulfilled. 11. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 12. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Principal Commissioner (GST) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
