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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.... Council, that the applications/documents/forms pertaining to 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 refun....
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....been filed for the last tax period before the one in which the refund 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 complie....
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....et input tax credit Maximum refund amount to be claimed [(1x4/3)-2] 1 2 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 ....
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....4/14/2017-GST dated 06.11.2017 issued by GST Policy wing of Central Board of Excise and Customs needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the RGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement 5B [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....
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.... refund is ordered to be sanctioned provisionally by the State tax authority and a sanction order is passed in accordance with the provisions of rule 91 (2) of the RGST Rules, the State tax authority shall communicate the same to the Central tax authority for making payment of the sanctioned refund amount in relation to Central tax and vice versa. The aforesaid communication shall primarily be made through email attaching the scanned copies of the sanction order [FORM GST RFD-04 and FORM GST RFD-06], the application for refund in FORM GST RFD-01A and the Acknowledgement Receipt Number (ARN). Para number 5 of the GST Circular No. 04/2017 dated 12.12.2017 may be referred to in order to ascertain such communication to central authorities. 6....