TaxTMI 
TaxTMI 
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
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....o refund claims on account of inverted duty structure (including supplies in terms of notification Nos. F.12(46)FD/Tax/2017-Pt-II-124 and 41/2017-lntegrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, in exercise of powers conferred under section 168 (1) of the Rajasthan Goods and Services Tax Act, 2017 (hereafter referred to as 'the RGST Act') it is hereby clarified that the provisions of GST Circular No. 04/2017 dated 12.12.2017 shall also be applicable to the following types of refund in as much as they pertain to the method of filing of the refund claim and its processing which is consistent with the rele....
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....efund application is being filed. Since the date of furnishing of FORM GSTR 1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR 2 and FORM GSTR 3 for such period are yet to be notified, it has been decided to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund must give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of sections 42 of the RGST/ CGST Act have not been complied with in respect of the amount refunded. This undertaking shoul....
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.... 3 4 5 Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government has issued notification No. F.12(46)FD/Tax/2017-Pt-II-122 dated 18.10.2017 under section 147 of the RGST Act wherein certain supplies of goods have been notified as deemed export. Further, the th....
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....B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of GST Circular No. 04/2017 dated 12.12.2017 may be referred to in order to ascertain the jurisdictional proper officer to whom the manual application for refund is to be submitted. Where any amount claimed as refund is rejected under rule 92 of the RGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re....