Physical filing for inverted duty structure Refund

[Asked by Guest]

Is the option for filing refund application in RFD-01A for inverted duty structure refund still available. Or we have to go for online filing only.

[SHARAD ANADA]

Till now file online and submit docs offline

[KASTURI SETHI]

First requirement is to file online. If you find snag in the Common Portal System, then file manually with jurisdictional GST Division Office. After filing online, a copy of application along with acknowledgement is to be submitted manually. Actually both procedures are in force.

Sir,

We are being told that offline option is available only for the purpose of filing supporting documents and not the application. Is it true?

Because of some glitch on the online portal we are unable to claim our inverted duty structure refund.

[YAGAY and SUN]

In this connection, please write to GSTN and GST help desk.

We are not receiving any response from the helpdesk.

[KASTURI SETHI]

Application for refund is to be filed online. A few docs being small in size can be filed online. Since most of docs are large in size and quantum of docs may be bulky, so these are to be submitted manually in the office. If you are unable to file the application because of snag, you can file the application manually in the office. There is Board's instructions to this effect.

Thankyou Sir.

Is there any specific notification to this effect?

[KASTURI SETHI]

I shall revert soon. But I am also of the view that Grievance Redressal Cell (help desk) must be contacted for expeditiously remedy as advised by M/s.Yagay and Sun, Sirs. Try both ways.

[KASTURI SETHI]

Refunds under GST

Manual claims in respect of inverted duty structure

Refund claims on account of inverted duty structure shall be filed for a tax period on a monthly basis in FORM GST RFD-01A. However, the registered persons having aggregate turnover of up to ₹ 1.5 crore in the preceding financial year or the current financial year and opting to file FORM GSTR-1 on quarterly basis (Notification no. 71/2017-Central Tax, dated 29-12-2017 refers) shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed. Since the date of furnishing of FORM GSTR-1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR-2 and FORM GSTR-3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund is required to 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 16 read with sub-section (2) of section 42 of the CGST Act, 2017 have not been complied with in respect of the amount refunded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal. Further the prescribed statements - Statement 1 and Statement 1A of FORM GST RFD-01A are also required to be filled.

Thankyou so much Sir for your valuable advice.

AI Summary

Inverted duty structure refund: online filing required, manual submission and undertaking permitted when portal is unavailable.
Inverted duty structure refund claims must be filed in FORM GST RFD-01A on the common portal; if portal snags prevent filing, the application may be lodged manually with the jurisdictional GST office and supporting documents submitted physically. Refunds require prior filing of FORM GSTR-1 for the relevant period and a valid FORM GSTR-3B for the preceding period. Where provisional refunds are sanctioned, claimants must provide a manual undertaking to repay the amount with interest if statutory input tax credit conditions are not later met, and must complete Statement 1 and Statement 1A of FORM GST RFD-01A.