TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of zero rated supplies.
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....of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the IGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the GGST Act and rules 89 to 96A of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the GGST Rules'), a registered person may make zero-rated supplies of goods or services or both on payment of 2.2 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. The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the GGST 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....
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....atement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the GGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax.In case such an order has not been issued in the State, the registered person is atliberty to apply for refund before the Central Tax Authority or State 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 ....
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.... issue of claimed applicant order in Payment Advice in FORM GST-RFD- 04 FORM GST RFD-05 Central State IGST Cess GST 1 2 3 4 5 GST 6 7 8 9 An updated soft copy (Excel format) of above details is to be sent to J.C. every day and J.C. will send consolidated division wise details to the Commissionerate every week. 2.9 After the sanction of provisional refund, the claim shall be processed and the final order issued within sixty days of the date of receipt of the complete application form. The process shall be recorded in the refund register as in the table indicated below - Table 3 Date of issue Total amount of refund Date of Amount of refund of Refund sanctioned issue of rejected Date of Date of issue of receipt of notice, if reply, if sanction/rej any for any to ection order rejection of SCN in FORM in FORM refund GST GST RFD- 06 in RFD-09 FORM GST RFD-08 1 2 3 Payment Advice in FORM GST RFD-05 Date of issue of order for adjustmen t of sanctioned refund/ ....
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....ng with necessary documentary evidences, wherever applicable. 3.2 Steps to be followed for processing of Refund Claims: Three different refund registers are to be maintained for record keeping of the manually sanctioned refunds - for receipts, sanction of provisional refunds and sanction of final refunds. The steps are as follows: Step Action to be Taken No. Step-1 Entry to be made by the Clerk in the Refund register for receipt of refund applications Step-2 For completeness of application as well as availability of the supporting documents in totalityshall be checked by inspector. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within "15 days" from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications Step-3 All communications (issuance of deficiency memo, issuance of provisional and final refund orders, payment advice etc.) shall be done in the format prescribed in the Forms appended to the GGST Rules, and shall be done manually (i.e. not on the common portal) within the timel....
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.... FORM or Rule 90(3) Fresh - GSTR- refund application 3B, as the case requirement may be, has been Rule 93(1) - re- filed. A credit of refund declaration is amount applied required to be for submitted by the claimant that no refund cla med the has been against relevant invoices. • Deficiencies, if any, documentary in evidences are to be ascertained and communicated in FORM GST RFD-03 within 15 days of filing of the refund application. Deficiency Memo should be complete in all respects and only one Deficiency Memo shall be given. • Submission application of after Deficiency Memo shall be treated as a fresh application. Resubmission of the application, after rectifying the deficiencies pointed out in the Deficiency memo, shall be made by using the ARN and debit entry number generated originally. If the application is not filed afresh within thirty days of the communication of the deficiency memo, the proper officer shall pass an order in FORM GST PMT-03 and ....
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....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 amount may be sanctioned finally and see whether any adjustments against any 2 outstanding liability is required (FORM GST RI D-07-Part A). • Ascertain what amount of the input tax credit is sanction-able, and amount of refund, if any, liable to be withheld. Order needs to be passed in FORM GST RFD-07 Part B. Notice has to be If the sanction- able amount is less than the applied amount Pre-Audit issued to the applicant FORM RFD-08. in GST Rule 92(3) Notice for refund • The applicant has not admissible / to reply within 15 payable days of receipt of the notice in FORM RFD-09. • Principles natural justice to be followed before making the final decision. Rule 92(3) GST Requirement of reply to the notice of within 15 days • Final order to be made in FORM GST RFD-06. Pre-audit of the manually processed ref....