9911796707
TMI BlogClarification in respect of refund of tax specified in section 77(1) of the Manipur GST Act and section 19(1) of the IGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... t of refund of tax wrongfully paid as specified in section 77(1) of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as "Manipur GST 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 Board, in exercise of its powers conferred by section 168 (1) of the Manipur GST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the Manipur GST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the interpretation of the term "subsequently held" in the aforementioned sections, and whether refund claim under the said sections is available only if supply made by a taxpayer as inter-State or intra-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 Manipur GST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 89 of Manipur GST Rules, 2017 reads as follows: "(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he correct head before issuance of notification No. 07/2021-State Tax, dated 25.09.2021, the last date for filing refund application 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. 07/2021-State Tax dated 25.09.2021 Since "A" has paid the correct tax on 10.11.2021, in terms of rule 89 (1A) of the Manipur GST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
