Manual filing and processing of refund claims in respect of zero-rated supplies

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....manual filing and processing of refunds has been inserted in chapter X of Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the RGST Rules'). Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as 'the RGST Act') and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the IGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the RGST Act and rules 89 to 96A of the RGST Rules, a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies. 2.2 The refund of integrated tax ....

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....ails in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the RGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order No. 01/2017 issued on 17.11.2017 in this regard by the Chief Commissioner of Central Tax, Rajasthan and the Commissioner of State Tax, Rajasthan. 2.6 Once such a refund application in FORM GST RFD-01A is received in the office of the jurisdictional proper officer, an entry shall be made in a bounded refund register to be maintained for this purpose with the following details - 2 वाणिज्यिक कर राजस्थान विभाग राजस्थान सरकार वाणिज्यिक कर विभाग www.rajtax.gov.in Table 1 SI Applic GST Date of Perio Nature of Amo Date of Date of ant's IN receipt d to ....

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.... FORM GST RFD-03 GST-RFD- RFD-05 04 CT ST IT Cess 1 2 3 4 5 6 7 8 9 2.9 After the sanction of provisional refund, the claim shall be processed and the final order issued within sixty days of the date of receipt of the complete application form. The process shall be recorded in the bounded refund register as in the table indicated below - Table 3 Date of Date Date of issue of Total Date issue recei Refund of amount refund of of issue Amount of Date of refund rejected issue of order for of notice, ection order if any for rejecti 9 pt of sanction/rej sanctioned reply any to if in FORM GST RFD- of adjustm Pay ent of ment 06 on of SCN refund in in FOR FOR M M GST GST RFD- RFD- 09 08 Advi ce in FOR M GST RFD -05 IIIS CSL Ce SS sanction ed refund/ withhold ing refund in FORM GST RFD-07 1 2 3 45 67 8 9 10 1 12 13 1 4 वाणिज्यिक कर राà....

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....राजस्थान सरकार वाणिज्यिक कर विभाग www.rajtax.gov.in documentary evidences, wherever applicable. 3.2 Steps to be followed for processing of Refund Claims: Three different bounded refund registers are to be maintained for record keeping of the manually sanctioned refunds - for receipts, sanction of provisional refunds and sanction of final refunds. The steps are as follows: Step No. Action to be Taken Step-1 Step-2 Step-3 Entry to be made in the Refund register for receipt of refund applications Check for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications. • All communications (issuance of deficiency memo, issuance of provisional and final refund orders, payment advice etc.) shall be done ....

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....risdiction. This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit entry in the electronic credit ledger of the amount claimed as refund in FORM GST RFD-01A. The proper officer shall validate the GSTIN details on the portal to validate whether return in FORM GSTR-3 or FORM GSTR- 3B, as the case may be, has been filed. A declaration is required submitted claimant that no refund has been claimed against the relevant invoices. to be by the Rule Debiting electronic ledger Rule 90(2) 15 day time for scrutiny Rule 90(3) Issuance Deficiency memo of Rule 90(3) Fresh refund application requirement - re- Rule 93(1) credit of refund amount applied for वाणिज्यिक कर राजस्थान • विभाग राजस्थान सरकार वाणिज्यिक कर विभाग ....

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....quirement Rule 91(3) Payment advice, electronic credit to a declaration shall be obtained that the applicant has not contravened rule 91(1). • Payment advice to be issued in FORM GST RFD-05. • Refund would be made directly in the bank account mentioned in the registration through pay manager. GSTR-1) on the • The officer shall validate refund statement details with details in FORM GSTR 1 (or Table 6A of FORM available common portal. The Shipping bill details shall be checked by through . officer ICEGATE SITE (www.icegate.gov.in) bank account Rule 89(4) Refund Amount Calculation Rule 92(1) Any adjustments made in the amount against existing demands Rule 92(2)-reasons for withholding of refunds 9 वाणिज्यिक कर • विभाग राजस्थान राजस्थान सरकार वाणिज्यिक कर वà....

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.... adjusted accordingly. • Payment advice is to be made in FORM GST RFD-05. • The amount of credit rejected has to be re- credited to the credit ledger by an order in FORM GST PMT-03 and shall be intimated to the common portal in FORM GST RFD- 01B. • Refund, if any, will be paid by an order with payment advice in FORM GST RFD-05. • The details of the refund along with taxpayer Rule 92(3), 92(4), 92(5) - Sanction of Refund order Rule 92(3), 92(4), 92(5) - Sanction of Refund order Rule 92(4), 92(5) - Payment advice issue 11 वाणिज्यिक कर राजस्थान राजस्थान सरकार वाणिज्यिक कर विभाग www.rajtax.gov.in Payment of interest if any in bank account details shall be manually submitted PFMS/[States'] system by the jurisdictional Division's DDO and a signed copy of the sanction order shall be sent ....