Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

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....ment of India has issued circular for the procedure to process the claims manually due to the non-availability of the refund module on the common portal, in respect of refund of unutilized input tax credit where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies) of goods or services or both except those supplies which are notified by the Government on the recommendations of the Council (section 54(3) of the TNGST Act refers); refund of tax on the supply of goods regarded as deemed exports; and refund of excess balance in the electronic cash ledger. 1.2 Due to the non-availability of the refund module on the common portal, it has....

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....rted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A. However, in case registered persons having aggregate turnover of up to ₹ 1.5 crore in the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly vide Tamil Nadu Notification No. dated 15-11-2017 (notification No. 57/2017-Central Tax dated 15.11.2017) such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details 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 peri....

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....ated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable value Integrate Tax Central Tax State/Union territory Tax No. Date Taxable value Integrate Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government of Tamil Nadu has issued Notification No. II(2)/CTR/868(F-2)/2017 dated 18-10-2017 [Issue No.336A] under section 147 of the TNGST Act (Notification No.48/2017-Central Tax dated 18.10.2017) wherein certain supplies of goods have been notified as deemed export. Further, ....

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....red as deemed exports:- Statement 5B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of Circular No. 17/17/2017-GST dated 15.11.2017 of Govt. of India and Circular No.1/2018-TNGST Refund dated 02.02.2018 of CCT may be referred to in order 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 unde....

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....ered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accordance with the provisions of rule 91 (2) of the TNGST Rules, the Central tax authority shall communicate the same, through the nodal officer, to the State tax authority for making payment of the sanctioned refund amount in relation to State tax and vice versa. The aforesaid communication shall primarily be made through e-mail attaching the scanned copies of the sanction order [FORM GST RFD-04 and FORM GST RFD-06], the application for refund in FORM GST RFD-01A and the Acknowledgement Receipt Number (ARN). Accordingly, the jurisdictional proper officer of Central or State Tax, as the case may be, shall issue FORM GST RFD-05 and send it to ....