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TMI BlogClarification on certain refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... t of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as "Goa GST Act"), hereby clarifies each of these issues as under: S. No. Issue Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 Goa GST Act can be refunded as excess balance in cash ledger? The amount deducted/collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dues payable under Goa GST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in accordance with the proviso to sub-section (1) of section 54, read with sub-section (6) of section 49 of Goa GST Act. 4. Whether relevant date for the refund of tax paid on supplies regarded as deemed export by recipient is to be determined as per clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 refund of tax paid on such supplies would be the date of filing of return, related to such supplies, by the supplier. 2. Difficulty, if any, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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