Verifications for Refund of cash ledger balance

[ROHIT GOEL]

Respected sirs,

Is there any circular/direction/order prescribing the verifications/procedures to be followed by officers while sanctioning refund of cash ledger balance?

Usually officers are resorting to fishing and roving inquirires leading to delay in sanction of refund even though all returns have been filed timely and no demand is outstanding in respect of assessee as on date.

[Shilpi Jain]

There is no such cir ular, etc. In casenof delay in sanction of refund consider writing and escalating to the higher officials i the department. If would speed up the process.

[Ganeshan Kalyani]

Sir it is all that matter is where we stand. We stand as a taxpayer so we think that refund should be given soon. If we stand as a tax officer then we would also have thought 10 times before sanctioning refund. So it is always better to cope up with the queries of officer and furnish info asked by him.

AI Summary

Refund verification procedures lack prescribed guidance, causing delays; taxpayers should comply with queries or escalate administratively. There is no central directive prescribing uniform verification procedures for sanctioning cash ledger refunds under GST; officers exercise discretion and may request additional documents, which has led to fishing or roving inquiries and consequent delays. Taxpayers should promptly furnish requested information and may escalate persistent or unwarranted delays to higher departmental authorities to seek expedited processing.