TMI BlogClarification on certain refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... ing made applicable, mutatis mutandis , in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maharashtra State, Mumbai. Circular No. 166/22/2021-GST F.No. CBIC-20021/4/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 17th Nov, 2021 To, The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be furnished along with the application for refund of excess balance in electronic cash ledger? No, furnishing of certification/ declaration under Rule 89(2)(l) or 89(2)(m) of the CGST Rules, 2017 for not passing the incidence of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases. 3. Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51 / 52 of the CGST Act can be refunded as excess balance in cash ledger? The amount deducted/collected as TDS/TCS by TDS/ TCS deductors under the provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; On perusal of the above, it is clear that clause (b) of Explanation (2) under section 54 of the CGST Act is applicable for determining relevant date in respect of refund of amount of tax paid on the supply of goods regarded as deemed exports, irrespective of the fact whether the refund claim is filed by the supplier or by the recipient. Further, as the tax on the supply of goods, regarded as deemed export, would be paid by the supplier in his return, therefore, the relevant date for purpose of filing of refund claim for re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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