TaxTMI 
TaxTMI 
Deficiency memo issued for not attaching SELF- DECLARATION under rule 89(2)(l).
Is it necessary for refund of tax paid on input services used in making zero rated supplies for exports ?
GST REFUND
07 Sep 2022 
6 Replies 
3725 Views Asked by
Refund declaration requirement excluded where refund arises from unutilised input tax credit for zero rated supplies.
Rule 89(2)(l) ordinarily mandates a self declaration but exempts refunds covered by specified clauses of section 54(8). A claim for refund of unutilised input tax credit-i.e., the refund under subsection (3) for zero rated supplies made without payment of tax and covered by clause (b) of section 54(8)-does not require the declaration to be attached; practitioners should use the prescribed refund form format when filing such claims. (AI Summary)
Rule 89(2)(l) ordinarily mandates a self declaration but exempts refunds covered by specified clauses of section 54(8). A claim for refund of unutilised input tax credit-i.e., the refund under subsection (3) for zero rated supplies made without payment of tax and covered by clause (b) of section 54(8)-does not require the declaration to be attached; practitioners should use the prescribed refund form format when filing such claims. (AI Summary)