TaxTMI 
TaxTMI 
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger – Regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
....orms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-State Tax (Rate) issued in G.O.Ms No. 253, Revenue (CT-II) Department, dt. 23-11-2017 (40/2017 - Central Tax (Rate)) and 41/2017-Integrated 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, the Commissioner of State Tax, in exercise of his powers conferred under Section 168 (1) of the Telangana Goods and Services Tax Act, 2017 hereby clarifies that the provisions in CCT's Ref No. A(1)/170/2017, Dt. 29-12-2017, shall also be applicable to the following types of refund in as much as they pertain to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ails in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has 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 by the competent authority 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 require....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n No. 48/2017-Central Tax dated 18.10.2017) under Section 147 of the TGST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to Rule 89(1) of the TGST Rules allows the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such refund is sought by the supplier of deemed export supplies, the documentary evidences as specified in notification issued in G.O.Ms No. 290, Revenue (CT-II) Department, Dt. 18-12-2017 (CBEC Notification No. 49/2017-Central Tax dated 18.10.2017) are also required to be furnished which includes an undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and that no i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er 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 TGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST RFD-1B until the FORM GST PMT-03 is available on the common portal. Further, the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Central or State Government. Thus, the refund order issued either by the Central tax authority or the State tax/UT tax authority shall be communicated to the concerned counterpart tax authority within seven working days for t....