Refund of Pre-deposit amount

[Deepanshu Garg]

Dear All

I have received a favorable order from the Commissioner (Appeal) under GST and now wish to claim a refund of the pre-deposit amount. However, while filing the refund application under the tab 'Refund on account of Assessment/Enforcement/Appeal/Revision/Any Other Order,' the system displays a message stating, 'There is no refund on your order ID.'

Could you please guide me on the appropriate option to file the refund application? If filing under 'Any Other' is the correct approach, which financial year and month should I select?

I would sincerely appreciate your assistance in resolving this procedural issue.

Thank you in advance.

[Shilpi Jain]

Select any other category. Take a screenshot of the error that it is displaying when you are trying to select the refund of order category.

Courts are liberal in these kind of situations.

[YAGAY andSUN]

It's great to hear that you've received a favorable order from the Commissioner (Appeal) under GST! Regarding your refund application for the pre-deposit amount, I understand that you're encountering an issue with the GST portal, specifically when trying to file the refund application under the "Refund on account of Assessment/Enforcement/Appeal/Revision/Any Other Order" tab.

Steps to File a Refund of Pre-Deposit Amount:

1. Check the Refund Application Type:
   • In this case, since the appeal order has been passed in your favor, the refund of the pre-deposit amount should typically be filed under "Refund on account of Appeal" or "Any Other Order" (depending on the exact scenario).

However, if the system is showing the message "There is no refund on your order ID," it might indicate a technical issue or that the system hasn't recognized your order ID correctly. You may want to try filing under "Any Other Order" as an alternative approach.

2. Select "Any Other Order" Option:
   • If the "Appeal" option is not working, selecting the "Any Other Order" option is a logical next step.
   • Important Note: Ensure that the order you received (the favorable appeal order) has been correctly updated in the GST system. Sometimes, orders take a while to reflect in the GST system, and if that’s the case, you might have to wait a little while before you can file the refund.
3. Selecting the Financial Year and Month:
   • When you file the refund application, the financial year and month you select will depend on when the pre-deposit was made. For instance:
     • If the pre-deposit was made in a specific financial year (e.g., FY 2022-23), you should select that year and the month in which the deposit was made or adjusted.
     • For example, if you made the pre-deposit in October 2022, you would select October 2022 under the month and FY 2022-23 as the financial year.
4. Key Points to Remember:
   • Documentation: Ensure that you have all the necessary documents ready, including the appeal order and any proof of pre-deposit. This will be crucial for the refund application process.
   • Verification: Before submitting, ensure that the details in the refund application match the documents you are submitting, particularly the order ID and pre-deposit details.
   • Technical Issue: If you're still encountering the "no refund on your order ID" issue after selecting "Any Other Order," this could be a system glitch. In such cases, it's advisable to contact the GST Helpdesk or the GST Officer handling your case to resolve the issue.
5. Additional Guidance:
   • GST Portal Help: If you're unable to resolve the issue, you can raise a ticket or contact the GST Helpdesk for further assistance in filing your refund application. They will provide you with specific guidance based on the unique aspects of your case.

Conclusion:

• If the system is not recognizing your appeal order ID for the refund under the "Appeal" tab, try selecting "Any Other Order" and provide the required financial year and month of the pre-deposit. Ensure that your refund application includes all necessary documents.
• If you're still facing issues, contact the GST authorities or the Helpdesk to clarify the technical problem or ensure that your appeal order is properly reflected in the system.

I hope this helps you proceed smoothly with your refund claim. Let me know if you need further assistance!

[KASTURI SETHI]

Also go through the following Relevant extract of CBIC's Flyer No.35 dated 18.1.2018

Manual filing of Refund Claims

Rule 97A has been inserted in the CGST Rules, 2017 vide Notification no. 55/2017-Central Tax, dated 15-11-2017 to enable manual processing of refund claims. The said rule provides that any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to CGST Rules, 2017.

Circular no. 17/17/2017-GST, dated 15-11-2017 and Circular no. 24/24/2017-GST, dated 21-12-2017has been issued clarifying the procedure for filing of manual refund claims. The circular mandates that due to the non-availability of the refund module on the common portal, it has been decided that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders.

[Padmanathan KV]

Manual refund application is not required here. The taxpayer can file refund under "others" category in portal itself along with covering letter and all enclosures and screenshot.

AI Summary

Pre-Deposit Refund After Favorable GST Appeal: System Error Workaround Using 'Any Other' Category Under Rule 97A A taxpayer received a favorable order from the Commissioner (Appeal) under GST and is seeking to claim a refund of pre-deposit amount. When filing the refund application under 'Refund on account of Assessment/Enforcement/Appeal/Revision/Any Other Order,' the system displays 'There is no refund on your order ID.' Respondents suggest filing under 'Any Other' category, selecting the financial year and month when the pre-deposit was made, and including all supporting documentation. If issues persist, the taxpayer should contact the GST Helpdesk. While manual filing is possible under Rule 97A (inserted via Notification 55/2017-Central Tax), respondents indicate the refund can be processed through the portal under 'others' category with appropriate documentation.