Refund of GST Cash Balance

[SARAVANAN RENGACHARY]

Dear Experts,

We have a excess Cash balance accumulated in our Cash Ledger. The cash balance is accumulated from GST TDS credit done by our Government Customer under section 51.

Query: Should we attach any document while applying for refund online. What is the legal time line provided in the act. is 90% provision sanction is available for this refund.

please clarify.

regards

Saravanan.

[KASTURI SETHI]

See Section 51 (8) of CGST Act, 2017. It appears you are deductee. Refund can be claimed under Section 54 within two years from the relevant date. Copy of electronic cash ledger is required to be attached. A certiificated issued by the deductor under Section 51(3) is also to be attached.

The provision of 90% refund is meant for rebate on account of export.In my view you can claim amount of refund, if you are unable to use.

Better option is to use it if possible.

[SARAVANAN RENGACHARY]

Dear Kasturi Sir,

Thanks for your valuable reply.

I need two more clarifications:

1. Electronic Cash ledger is one which can be attached. We have multiple Certificates (41 certificates) Should all these certificate be attached in online application.

2. Is online application is sufficient or a hard copy of the application and ARN has to be submitted in person to the department?.

Regards

Saravanan.

[KASTURI SETHI]

41 certificates are not to be uploaded. Only copy of Electronic Cash Ledger is to be uploaded.

Still hard copy is being demanded by the department as functioning of Common Portal System is not perfect.

Copy of ARN along with physical copy of application is required to be submitted. Physical copies of 41 certificates will be demanded by the Department. The department asks for manual application so as to avoid fraud.

[Ganeshan Kalyani]

Sir, in Income Tax the concept of online assessment introduced where the assessee has to upload the documents in the website. But even after doing so the assessee is required to give hard copy of the documents. The reason could be valid. Similarly in GST the online functionality will take its time to function at its fullest.

[SARAVANAN RENGACHARY]

Dear Kasturi Sir,

I once again thank you for your valuable reply.

regards

Saravanan.

AI Summary

GST refund of cash ledger: claim requires electronic cash ledger and deductor certificate; physical submission may also be required. A refund claim for excess cash ledger from TDS credit by a government deductor requires attachment of the electronic cash ledger and the deductor's certificate; the export rebate advance sanction percentage does not apply to such refunds. Although the online portal accepts the electronic application and attachments, departments commonly require the ARN and physical copies of the application and may demand physical deductor certificates due to portal limitations, so claimants should prepare both electronic and hard copy submissions.