TMI BlogClarification on refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... d input tax credit (ITC) is restricted to the input tax credit as per those invoices, the details of which are uploaded by the supplier in Form GSTR-1 and are reflected in the Form GSTR-2A of the applicant. Para 5 of the said circular is reproduced below : 5. Guidelines for refunds of input tax credit under section 54(3) : 5.1 In terms of para 36 of Circular No. GST-30/2019-20, dated December 2, 2019, the refund of ITC availed in respect of invoices not reflected in Form GSTR-2A was also admissible and copies of such invoices were required to be uploaded However, in wake of insertion of sub-rule (4) to rule 36 of the KGST Rules, 2017 vide notification No. (1-F/2019) FD 47 CSL 2017 dated October 30, 2019, various references have been received from the field formations regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the Form GSTR-2A of the applicant. 5.2 The matter has been examined and it has been decided that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in Form GSTR-I and are rejected in the Form GSTR-2A of the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for a tax period from January 2022 onwards has already been disposed of by the proper officer before the issuance of this circular, in accordance with the extant guidelines in force, the same shall not be reopened because of the clarification being issued by this circular. 2. Requirement of the undertaking in Form RFD 01 inserted vide Circular No. GST-30/2019-20, dated December 2, 2019. 2.1 Para 7 of Circular No. GST-30/2019-20, dated December 2, 2019 provides for an undertaking to be provided by the applicant electronically along with the refund claim in Form RFD-01 in accordance with the rule 89(1) of the KGST Rules. Para 7 of Circular No. GST-30/2019-20, dated December 2, 2019 is reproduced below : 7. Since the functionality of furnishing of Form GSTR-2 and Form GSTR-3 remains unimplemented, it has been decided by the GST Council to sanction refund of provisionally accepted input tax credit. However, the applicants applying for refund must give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficates to be filled online , may be read as Undertaking in relation to sections 16(2)(c) . ii. copy of GSTR-2A of the relevant period wherever required as supporting documents to be additionally uploaded stands removed/deleted. iii. Self-certified copies of invoices entered in Annexure-B whose details are not found in GSTR-2A of the relevant period wherever required as supporting documents to be additionally uploaded stands removed/deleted. 3. Manner of calculation of adjusted total turnover under sub-rule (4) of rule 89 of KGST Rules consequent to Explanation inserted in sub-rule (4) of rule 89 vide Notification No. (4-A/2022) FD 07 CSL 2022, dated August 4, 2022. 3.1 Doubts have been raised as regarding calculation of adjusted total turnover under sub-rule (4) of rule 89 of the KGST Rules, in view of insertion of Explanation in sub-rule (4) of the rule 89 of the KGST Rules vide Notification No. (4-A/2022) FD 07 CSL 2022 dated, August 4, 2022. Clarification is being sought as to whether value of goods exported out of India has to be considered as per Explanation under sub-rule (4) of rule 89 of the KGST Rules for the purpose of calculation of adjusted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the expiry of three months, or such further period as may be allowed by the commissioner, from the date of issue of the invoice for export, if the goods are not exported out of India ; or (b) fifteen days after the expiry of one year, or such further period as may be allowed any the commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter inconvertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India. 4.3 In this context, it has been clarified inter alia in para 45 of Circular No. GST-30/2019-20 dated December 2, 2019 [2] that : . . . exports have been zero rated under the IGST Act and as long as goods have actually been exported even after a period of three months, payment of Integrated tax first and claiming refund at a subsequent date should not be insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services . 4.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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