TaxTMI 
TaxTMI 
Circular regarding manual filing and processing of refund for zero rated supplies
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....ble till further orders- 1. The process of manual refund under head SGST - 0006 (with complete classification- Tax, Penalty, interest, fees, others etc) will be governed through the detailed procedures outlined vide FD's Notification dated 15-11-2017 (Annexure-A), GST Circular No. 04/2017 number F.17 (134) ACCT/ GST/ 2017/2923 dated 12.12.2017 and corrigendum thereto vide No. F.17 (134) ACCT/ GST/ 2017/2968 dated 26-12- 2017 ( Annexure- B) 2. The details of the refund along with GSTIN and taxpayer bank account details (as registered on the GSTN Common Portal) shall be manually entered/ submitted in the IFMS system (Paymanager) by the DDO of jurisdictional office (State Tax/ Commercial Tax Department) In case of sanctioned refunds for State Tax issued by the central tax authority for taxpayers under the territorial jurisdiction of Jaipur district, Joint Commissioner (IT) of State Tax, shall manually enter/submit the details of the refund in the IFMS system (Paymanager). 3. For this purpose, a signed and scanned copy of the sanction order (Refund order as prescribed under Notification dated 15-11-2017 and appended at Annexure-A along with the duly signed bill - SGST M....
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....ecords of manual refund as prescribed under RGST Rules, 2017 (along with the instructions provided in the circulars mentioned at point number-1). He shall also ensure to reconcile and link the same when automated processes of GST refund will be started on the GSTN Portal. 11. Deemed amendments to Treasury Rules, 2012, GFAR, Budget Manual, 2012 and RGST Rules 2017- The existing provisions of the Treasury Rules, 2012, GFAR, Budget Manual, 2012 and RGST Rules, 2017 would be deemed to be amended (as defined in this circular) to operationalize the GST manual Refund process till further orders (till such time as automated processes commence on the GSTN Portal and further instructions are received in this regard from Government of India). (Praveen Gupta) Secretary, Finance (Revenue) Copy forwarded to the following for information and necessary action- 1. All Additional Chief Secretaries/Principal Secretaries/Secretaries 2. P.S. to Additional Secretary, Finance (Revenue), Ministry of Finance, Department of Revenue, New Delhi 3. P.S. to Additional Secretary, Finance (Revenue- GST Council), Ministry of Finance, Department of Revenue, New Delhi 4. P.S. to Controller General ....
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.... (2) of rule 43 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the following explanation shall be added, namely:- "Explanation: For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017- Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.". 3. Amendment of rule 54.- In sub-rule (2) of rule 54 of the said rules, for the existing expression "supplier shall issue", the expression "supplier may issue" shall be substituted. 4. Insertion of new rule 97A.- After the existing rule 97 and before the existing rule 98 of the said rules, the following new rule 97A shall be inserted, namely:- "97A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an ap....
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....hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation Status 2 South DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name - Designation Status DECLARATION [rule 89(2)(H)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation / Status I/We SELF-DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id solemnly affirm and certify that in ------ respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other....
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....uch g. Amount adjusted against outstan ding demand under the existing law or under the Act h.Net amount to be paid 17. Attachments (Orders) Date: Place: RFD-04; RFD- 06; RFD 07 (Part A) Signature (DSC): Name: Designation: Office Address: 99 [F. No. 12(46) FD/Tax/2017-Pt.-II-139] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government Copy forwarded to the following for information and necessary action:- 1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for publication of this notification in part 4(c) of today's extra ordinary Gazette. It is requested that 10 copies of this notification may be sent to this Department and 10 copies along with bill may be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard copy provided to you for publication. 2. Principal Secretary to Hon'ble Chief Minister (Finance Minister). 3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST Council Secretariat, New Delhi. 4. Commissioner, State Tax, Rajasthan, Jaipur. 5. Accountant General, Rajasthan, Jaipur. ....