Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

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..... able order in appeal or any other forum. Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM GST RFD-06. The matter has been examined and in order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law acros .....

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..... FD-01. 3. In case a favourable order is received by a registered person in appeal or in any other forum in respect of a refund claim rejected through issuance of an order in FORM GST RFD-06, the registered person would file a fresh refund application under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming refund of the amount allowed in appeal .....

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..... other related documents. 4. Upon receipt of the application for refund under the category "Refund on account of assessment/provisional assessment / appeal/any other order" the proper officer would sanction the amount of refund as allowed in appeal or in subsequent forum which was originally rejected and shall make an order in FORM GST RFD 06 and issue payment order in FORM GST RFD 05 accordingly .....

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..... 30/-. However, he does not re-credit ₹ 30/- since appeal is preferred by the claimant and accordingly FORM GST RFD 01B is not uploaded. Assume that the appellate authority allows refund of only ₹ 10/- out of the ₹ 30/- for which the registered person went in appeal. This ₹ 10/- shall be claimed afresh under the category 'Refund on account of assessment/provisional assessme .....

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..... the ARN as above only after obtaining the undertaking as referred in para 4.2 of Circular no. 59/2018 - GST dated 26/10/2018. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State tax. 7. This circular shall be deemed to have been issued on the 3rd October, 2019. (J.P. Gupta) Chief Commissioner of State Tax, Guja .....

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