Refund under GST

[Jasbir Uppal]

Dear Professionals

I have following queries :-

1) Refund of duties paid for stock left on 30th June and utilized post GST implementation.

2)The duty drawback paid on goods starting from 01 July 2017 to 30 Sep 2017 post duty drawback scheme withdrawn, refund on these duty paid goods.

3) Procedure for refund under the above mentioned circumstances.in CGST & SGST.

Thanks & Regards

J S Uppal

Tax Consultant

[Alkesh Jani]

Sir, Please refer Circular No. 17/17/2017-GST dated 15/11/2017 for refund. However, for refund of unutilized ITC please wait for RFD-01,

AI Summary

GST refund claims: procedural guidance per Circular 17/17/2017-GST; await RFD-01 process for unutilized ITC post-implementation. Refund under GST concerns recovery of duties on stock held on 30 June consumed post-GST and refunds for goods with duty drawback in the immediate post-withdrawal period. Procedural direction refers claimants to the November 2017 GST circular for refund rules and advises awaiting the notified RFD-01 form for claims of unutilized input tax credit under CGST and SGST.