TMI BlogClarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 (hereinafter referred to as WBGST Act ) and section 19(1) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 of the WBGST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the WBGST Act, 2017 reads as follows: 77. Tax wrongfully collected and paid to Central Government or State Government. - (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State, is subsequently held by tax officers as intra-State and inter-State respectively, either on scrutiny/ assessment/ audit/ investigation, or as a result of any adjudication, appellate or any other proceeding or whether the refund under the said sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively. 3.2 In this regard, it is clarified that the term subsequently held in section 77 of WBGST Act, 2017 or under section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or inter-State respectively o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force. 4.2 The aforementioned amendment in the rule 89 of WBGST Rules, 2017 clarifies that the refund under section 77 of WBGST Act/ Section 19 of IGST Act, 2017 can be claimed before the expiry of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FORM GST RFD-01 would be 23.09.23 ( two years from date of notification ) 2 Having realized on his own that the said transaction is an inter-State supply, A paid IGST in respect of the said transaction on 10.11.2021 i.e. after issuance of notification No. 35/2021-Central Tax dated 24.09.2021 Since A has paid the correct tax on 10.11.2021, in terms of rule 89 (1A) of the WBGST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2023 (two years from the date of payment of tax under the correct head, i.e. integrated tax) 3 Proper officer or adjudication authority or appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before issuance of notification No. 35/2021-Central Tax, dated 24.09.2021, would also be dealt in accordance with the provisions of rule 89 (1A) of the WBGST Rules, 2017. 4.4 Refund under section 77 of the WBGST Act / section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the WBGST Act in respect of the said transaction. 5. Difficulty, if any, in implementation of this Trader Circular may please be brought to the notice of the Commissioner. Sd/- (Khalid Aizaz Anwar) Commissioner, State Tax, West Bengal - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
