TaxTMI 
TaxTMI 
In order to clarify the 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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.... 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the Chief Commissioner in exercise of its powers conferred under section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby clarifies that the provisions of Circular No. 5 dated 13-12-2017 shall also be applicable to the following types of refund in as much as they pertain to the method of filing of the refund claim and its processing which is consistent with the relevant provisions of the APGST Act, 2017 (hereafter referred to as 'the APGST Act') and the APGST Rules, 2017 (hereafter referred to as 'the APGST Rules'):- (i) refund of unutilized input tax cre....
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.... period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund must give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the APGST Act, 2017, have not been complied with in respect of the amount refunded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal. 3. In case of refund claim arising due to i....
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....S No.. 497 Rev.(CT-II)Dept, dated 3-11-2017 are also required to be furnished which includes an undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and that no input tax credit on such supplies has been availed of by him. The undertaking should be submitted manually along with the refund claim. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking by the supplier of deemed export supplies that he shall not claim the refund in respect of such supplies is also required to be furnished manually. The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Uni....
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....hall be communicated to the concerned counter-part tax authority within seven working days for the purpose of payment of the relevant sanctioned refund amount of tax or cess, as the case may be. This time limit of seven working days is also applicable to refund claims in respect of zero-rated supplies being processed as per Circular No. 5 dated 13-12-2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the APGST Rules, 2017 for the sanction of refund are adhered to. 6. In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central....