TMI BlogRefund of GST Cash BalanceX X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of GST Cash Balance X X X X Extracts X X X X X X X X Extracts X X X X ..... hile applying for refund online. What is the legal time line provided in the act. is 90% provision sanction is available for this refund. please clarify. regards Saravanan. Reply By KASTURI SETHI: The Reply: See Section 51 (8) of CGST Act, 2017. It appears you are deductee. Refund can be claimed under Section 54 within two years from the relevant date. Copy of electronic cash ledger is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be attached. A certiificated issued by the deductor under Section 51(3) is also to be attached. The provision of 90% refund is meant for rebate on account of export.In my view you can claim amount of refund, if you are unable to use. Better option is to use it if possible. Reply By SARAVANAN RENGACHARY: The Reply: Dear Kasturi Sir, Thanks for your valuable reply. I need two more clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications: 1. Electronic Cash ledger is one which can be attached. We have multiple Certificates (41 certificates) Should all these certificate be attached in online application. 2. Is online application is sufficient or a hard copy of the application and ARN has to be submitted in person to the department?. Regards Saravanan. Reply By KASTURI SETHI: The Reply: 41 certificates are not to be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ploaded. Only copy of Electronic Cash Ledger is to be uploaded. Still hard copy is being demanded by the department as functioning of Common Portal System is not perfect. Copy of ARN along with physical copy of application is required to be submitted. Physical copies of 41 certificates will be demanded by the Department. The department asks for manual application so as to avoid fraud. Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ganeshan Kalyani: The Reply: Sir, in Income Tax the concept of online assessment introduced where the assessee has to upload the documents in the website. But even after doing so the assessee is required to give hard copy of the documents. The reason could be valid. Similarly in GST the online functionality will take its time to function at its fullest. Reply By SARAVANAN RENGACHARY: The Reply: ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
Dear Kasturi Sir,
I once again thank you for your valuable reply.
regards
Saravanan. X X X X Extracts X X X X X X X X Extracts X X X X
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