Manual filing and processing of refund claims in respect of zero rated supplies.

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....ds 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 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....

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....ich 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 proper officer, an entry shall be made in a refund register to be maintained for this purpose with the following details - Table 1 Sl. Applican GSTI Date of Period N t's name N receipt to Nature of refund Amou - 0. of which applicati on the cla....

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....und 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/ withholdin g refund in FORM GST RFD- 07 Ce State ntr IG Cess GST ST Cen State I Cess tral GST G al GS GS T -CST T 4 5 6 7 8 9 10 11 12 13 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. 2.10 After the refund claim is processed in accordance with the provisions of the GGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the GGST 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.T....

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....cy 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 timelines prescribed in the rules; Processing for grant of provisional refund shall be completed within 7 days as per the GGST Rules and details to be maintained in the register for provisional refunds. Bifurcation of the taxes to be refunded under CGST (CT) /SGST (ST) /IGST (IT) /Cess shall be maintained in the register mandatorily; After the sanction of the provisional refund, final order is to be issued within sixty days (after due verification of the documentary evidences) of the date of receipt of the complete application form. The details of the finally sanctioned refund and rejected portion of the refund along with the breakup (Central GST / State GST / IGST/ Cess) to be maintained in the final refund register; The amount not sanctioned and eligible for re- credit is to be re-credited 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 FO....

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....of Issue acknowledgement manually within 15 days in FORM RFD-02 GST application for which acknowledgement has been given will be considered as the date for ensuring the whether refund application has been sanctioned within the Rule 90(2) Acknowledgement stipulated time period. The amount of provisional refund shall be calculated Grant provisional refund within seven days of issue taking into account the total input tax credit, Rule 91(1) of acknowledgement without making Requirement of no any reduction for prosecution credit being last 5 years for provisionally accepted. Provisional refund shall be granted Rule 91(2) separately for each Prima facie head CGST ☐ satisfaction, seven SGST IGST/ day requirement Cesswithin 7 days of acknowledgement in FORM GST RFD-04. Rule 91(3) advice, electronic credit to • Before sanction of Payment a declaration shall bank account the refund be obtained that the applicant has not contravened rule 91(1). Payment advice to be issued in FORM RFD-05. GST • Refund would be made directly in the bank account mentioned in the registration. The officer shall Rule....

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....in FORM RFD-05. GST • The amount of credit rejected has to be re-credited to the credit ledger by an order in FORM GST PMT-03 and shall be intimated to the common portal in FORM RFD-01B. GST • Refund, if any, Rule 92(3), 92(4), 92(5) Sanction of Refund order Rule 92(4), 92(5) -Payment advice issue Payment interest if any will be paid by an order with payment advice in FORM RFD-05. GST The details of the refund along with taxpayer bank account details shall be manually submitted as per prevailing Electronic Clearing System (ECS) for release of payment. Amount, if any, will be paid by an of order with Rule 94 payment advice in FORM GST RFD-05. Chain of submission: 4. The Clerk shall put up the refund case file and the Inspector shall report on the file to the proper officer. The proper officer shall take appropriate decision. The refund application for various taxes i.e. CGST / SGST / IGST/ Cesscan be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Centre or S....