TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of zero rated supplies
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.... and processing of the refund claims: DOASSIONED 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 Goa GST Act and rules 89 to 96A of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Goa GST 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 OF 1 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 Goa GST 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 ....
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....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. 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 Amount Date of issue of Date of acknowledgment receipt of in FORM GST complete SI No Applicant's GSTIN Date of Period name receipt of to Nature of refund- of application which Refund of the integrated refund claimed claim tax pertains paid/Refun of unutilized ITC 1 2 3 4 5 6 7 TAXE COMMISSIONER OF COMMERCIAL GOVT. OF GUA, PANGO GOA RFD-02 8 application (as mentioned in FORM GST RFD- 02) 9 3 2.7 Further, all communication in regard to the FORMS mentioned below shall be done manually, within the timelines as specified in the relevant rules, till ....
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....d claim is processed in accordance with the provisions of the Goa GST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the Goa GST Rules, either fully or COMMISSIONER OF COLLECthe amount debited, to the extent of rejection, shall be re-credited to GOVT. OF GOA, PANANGA TERES 5 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 Goa GST Rules vide notification No. 38/1/2017- Fin(R&C)(30) dated 23.11.2017, published in Extraordinary Official Gazette, Series I No. 34 dated 23.11.2017) subject to the provisions of rule 93 of the Goa GST 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 1. 2. 3. Process of Filing Refund of IGST paid on export of No separate application is goods Refund of IGST paid on export of services / zero rated supplies to SEZ units or SEZ developers Refund of unutilized input tax credit ....
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....efund, 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 GOVT. OF GO the refund along with the breakup (ST/CT/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 Filing of REMARKS LEGAL PROVISIONS refund. The corresponding Rule 89 application in FORM electronic credit ledger of ST / CT / IT/ Cess would get debited and an ARN number would get is generated. GST RFD-01A online on the common portal (only when refund of unutilized ITC claimed) • The printout of the ARN along with application of refund in ....
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....within the stipulated time period. The amount of provisional refund shall be calculated taking into account the total input tax credit, without making any reduction for Rule 90(2) Acknowledgement GOVT OF GOP PANAJI-GOA * 10 91(1) prosecution for last 5 years credit being Rule provisionally accepted. Requirement of no Provisional refund be granted Grant of provisional separately for each head refund within seven days CT/ST/IT/ Cess within shall of issue acknowledgement of 7 of in Detailed scrutiny of the refund application along CONNKSIONER OF COMMERCIAL TAKES days acknowledgement FORM GST RFD-04. Before sanction of the refund a declaration shall be obtained that the applicant has not contravened rule 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. 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 Ship....
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....er shall issue the refund order Rule 92(3), 92(4), 92(5) Sanction of Refund order 13 COMMISSIONER OF COMMERCIAL TAXES manually for each head Rule 92(4), 92(5) i.e. CT/ST/IT/ Cess. Amount paid provisionally needs to be adjusted accordingly. Payment advice is to be made in FORM GST RFD-05. • The amount of credit rejected has to be recredited to the credit ledger by an order in FORM GST PMT- 03 and shall be intimated to the common portal in FORM GST RFD-01B. • Refund, if any, will be paid by an order with payment advice in FORM GST RFD-05. The details of the refund along with taxpayer bank account details shall be manually submitted in PFMS/[States'] system by the jurisdictional Division's DDO and a signed copy copy of the sanction order shall be sent to PAO office for release of payment. Payment advice issue 14 Payment of interest if Amount, if any, will be Rule 94 any paid by an order with payment advice in FORM GST RFD-05. 4. The refund application for various taxes i.e. ST / IT/ CT / Cess can be filed with any one o....