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 ..... genous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange The Government vide notification no. 11/2019-State Tax (Rate) dated 01.07.2019 issued in exercise of powers under section 55 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the BGST 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 state tax 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have to be procured by DFS or DPS on payment of applicable tax when procured from the domestic market. 6. Supply of indigenous goods by DFS or DPS established at departure area of the international airport beyond immigration counters (hereinafter referred to as the retail outlets ) to eligible passengers: The sale of indigenous goods procured from domestic market by retail outlets to an eligible passenger is a supply under GST law and is subject to levy of Integrated tax but the same has been exempted vide CBIC notification No. 11/2019-lntegrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.06.2019. Therefore, retail outlets will supply such indigenous goods without collecting any taxes from the eligible pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of an electronic record and includes actions at the record or system level, such as, attempts to access the system Or delete or modify a record. 8.2 Invoice-based refund: It is clarified that the refund to be granted to retail outlets is not on account of the accumulated input tax credit but is refund based on the invoices of the inward supplies of indigenous goods received by them. As stated in para 6 above, the supply made by such retail outlets to eligible passengers has been exempted vide CBIC notification No. 11/2019-lntegrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.06.2019 and therefore such retail outlets will not be eligible for input tax credit of taxes paid on such inward supplies and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inserted vide notification S.O. No, 321 dated 03.07.2019 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) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies that have not been reflected in FORM GSTR-2A. 9.3. The proper officer shall issue the refund order manually in FORM GST RFD-06 along with the manual payment advice in FORM GST RFD-05 for each head i.e., Central tax/State tax/Union territory tax/lntegrated tax/Compensation Cess. The amount of sanctioned refund along with the bank account details of the retail outlets shall be manually submitted in the CFMS system by the jurisdictional officer and a signed copy of the sanction order shall be sent to the Treasury for disbursal of the said amount. 9.4. Where any refund has been made in respect of an invoice without the tax having been paid to the Government or where the supply of such goods was not made to an elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, (Dr. Pratima) Commissioner State Tax-cum-Secretary, Bihar, Patna Annexure-B Declaration for purchase of Tax free Goods by a eligible passenger I (Name__________), holder of the passport No:_______________issued in (country name) declare that I am presently resident of_________________, ______________ (City / Country) and arrived in India on Flight________on_________(date). l further declare that I have purchased tax free goods from M/s_____ (Name of Retail outlet) vide Invoice No.________, (Signature) (Name) Email Date: Place: - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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