TMI BlogProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forumX X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 across field formations (jurisdictional officers), the Commissioner, in exercise of its powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as WBGST Act ), hereby clarifies the issues raised as below: 2. Appeals against rejection of refund claims are being disposed offline as the electronic module for the same is yet to be made operational. As per rule 93 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as WBGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st which appeal has been preferred and 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. The proper officer disposing the application for refund under the category Refund on account of assessment/provisional assessment/appeal/any other order shall also ensure re-credit of any amount which remains rejected in the order of the appellate (or any other authority). However, such re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim is not the one who is disposing the application under the category Refund on account of assessment/provisional assessment/appeal/any other order , the latter shall communicate to the proper officer who rejected the refund claim to close the ARN as above only after obtaining the undertaking as referred in para 4.2 of Trade Circular No.42/2018 [ 59/33/2018-GST ] dated 17.09.2018. 6. Difficulty, if any, in implementation of this circular may be brought to the notice of the Commissioner. 7. This Trade Circular shall be deemed to have come into force on 03.10.2019. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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