TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of zero-rated supplies
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....7 (hereinafter referred to as 'the IGST Act') read with clause (i) of subsection (3) and sub-section (6) of section 54 of the WBGST Act and rules 89 to 96A of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the WBGST 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 paid on goods exported out of India is governed by rule 96 of the WBGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system desig....
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....Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. However, in the latter case, an undertaking is required to be submitted stating that the claim for sanction of refund has been made to only one of the authorities. It is reiterated that the State Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the State Government in the earlier regime. 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 refund register to be maintained for this purpose with the following details - Table 1 Sl.No. Applicant' s name GSTIN Date of receipt of application Period to which the claim pertains Nature of refund - Refund of integrated tax paid/Refund of Unutilized ITC Amount of refund claimed Date of issue of acknowledgment in FORM GST RFD-02 Date of receipt of complete application (as mentioned in FORM GST RFD-02) 1 2 3 4 5 6 7 8 9 2.7 Further, all communication in regard to the FORMS mentioned below ....
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.... 1 2 3 4 5 6 7 8 9 10 11 12 13 2.10 After the refund claim is processed in accordance with the provisions of the WBGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the WBGST 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 PMT-03.The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CGST Rules vide notification No. 2031-F.T. dated 15.11.2017) subject to the provisions of rule 93 of the WBGST Rules. 3. For the sake of clarity and uniformity, the entire process of filing and processing of refunds manually is tabulated as below: 3.1 Filing of Refund Claims: Sl.No. Category of Refund Process of Filing 1. Refund of IGST paid on export of goods No separate application is required as shipping bill itself will be treated as application for refund. 2. Refund of IGST paid on export of services/zero rated supplies to SEZ units or SEZ developers Printout of FORM GST RFD 01A needs to be filed manually with the jurisdi....
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....g with the breakup (CT / ST / UT / IT/ Cess) to be maintained in the final refund register; • The amount not sanctioned and eligible for re-credit is to be recredited to the electronic credit ledger by an order made in FORM GST PMT-03. The actual credit of this amount will be done by the proper officer in FORM GST RFD-01B. 3.3 Detailed procedure for manual processing of refund claims: The detailed procedure for disposal of Refund claims filed manually is as under: MANUAL PROCESSING OF REFUND STEPS REMARKS LEGAL PROVISIONS Filing of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed) • The corresponding electronic credit ledger of CT / ST / UT / IT/ Cess would get debited and an ARN number would get generated. Rule 89 read with Rule 97A Filing of printout of FORM GST RFD-01A • The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction. • This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit entry in the electronic credit ledger of....
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....e 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. Rule 91(1) -Requirement of no prosecution for last 5 years Rule 91(2) - Prima facie satisfaction, seven day requirement Rule 91(3) -Payment advice, electronic credit to bank account Detailed scrutiny of the refund application along with submitted documents • The officer shall validate refund statement details with details in FORM GSTR 1 (or Table 6A of FORM GSTR-1) available on the common portal. • The Shipping bill details shall be checked by officer through ICEGATE SITE (www.icegate.gov.in) wherein the officer would be able to check details of EGM and shipping bill by keying in port name, Shipping bill number and date. • Further, details of IGST paid also needs to be verified from FORM GSTR- 3 or FORM GSTR- 3B, as the case may be, filed by the applicant and it needs to be verified that the refund amount claimed shall be less than the tax paid on account of zero rated supplies as per FORM GSTR-3 or FORM GSTR- 3B, as the case may be. • Ascertain what amo....