TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of zero rated supplies
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.... 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 FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR....
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.... 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 the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs - Sl.No. FORM Details Relevant provision of the Goa GST Rules, 2017 1. FORM GST RFD-02 Acknowledgement Rule....
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.... 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 due to the accumulation of credit of tax paid on inputs or input services used in making zero-rated supplies of goods or services or both CORONER OF CROMENICRE GOVY, OF required as shipping bill itself will be treated as application for refund. Printout of FORM GST RFD- 01A needs to be filed manually with the jurisdictional GST officer (only at one place - Centre or State) along with relevant documentary evidences, wherever applicable. FORM GST RFD-01A needs to be filed on the common portal. The amount of credit claimed as refund would be debited in the electro....
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....ually 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 the shall be submitted manually appropriate jurisdiction. Filing of printout of This form needs to be FORM GST RFD-01A COMMISSIONER RCIAL TAXE OF COMMERCIAL accompanied with the requisite documentary evidences. This Form shall contain the debit entry in the electronic credit amount ledger of the claimed as Rule 89(1) Application Rule 89(2) - Requisite Documents Rule - Rule 89(3) Debiting of electronic credit ledger GO 8 Initial scrutiny of the Documents by the proper officer COMMISSIONER OF COMMERCIAL TAXES refund in FORM GST RFD-01A. • The proper officer shall validate the GSTIN details on the portal to validate whether return in FORM GSTR-3 or FORM GSTR- 3B, as the case may be, has been filed. A declaration is required....
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.... 6A of FORM GSTR-1) available on the common portal. The Shipping bill details shall be checked by officer through ICEGATE Rule 91(2) - Prima facie satisfaction, seven day requirement - Rule 91(3) Payment advice, electronic credit to bank account - Rule 89(4) Refund Amount Calculation Rule 92(1) Any adjustments made in the SITE amount against existing demands (www.icegate.gov.in) 11 GOVT, UROL COLLIGA with documents submitted wherein the officer Rule 92(2) – reasons for would be able to check withholding of refunds details of EGM and shipping bill by keying in port name, Shipping bill number and date. Further, details of IGST paid also needs to be verified from FORM GSTR- 3 or FORM GSTR- 3B, as the case may be, filed by the applicant and it needs to be verified that the refund amount 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 CAMIONER OF COMMERCIAL sanctioned finally and see whether any adjustments against any outstanding liability is required (FORM GST RFD-07 - Part A). Ascertain what amount of the inpu....