TMI BlogRefund to Casual or Non resident taxable persons Section 54(13)X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39. Refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited at the time of registration, shall be claimed in the last return. Applicant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), FORM GSTR-5 or FORM GSTR-6 , as the case may be, which were due to be furnished on or before the date on which the refund application is being filed. A certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax. Declaration or certificate :- as per clause l m of sub rule 2 of rule 89 of CGST Rule, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 54(8) which are under :- the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to- Clause (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports; Clause (b) refund of unutilised input tax credit under section 54(3) of CGST Act ; Clause (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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