TaxTMI 
TaxTMI 
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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....ions/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942 dated 02.1 1.2017, published in Extraordinary official Gazette No. 2, Series II No. 31 dated 02.11.2017and 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the Commissioner, in exercise of its powers conferred under section 168 (1) of the Goa Goods and Services Tax Act, 2017 hereby clarifies that the provisions of Circular No. 10/2017-2018-GST dated 7th February,2018, shall also be applicable to the following types of refund in a....
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.... 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 period before the one in which the refund application is being filed. Since the date of furnishing of FORM GSTR 1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR 2 and FORM GSTR 3 for such 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 pai....
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.... 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government has issued notification No. 38/1/2017-Fin(R&C)(26)/3640 dated 02.11.2017, published in Extraordinary Official Gazette, Series I No. 34 dated 02.11.2017, under section 147 of the Goa GST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to rule 89(1) of the Goa GST Rules allows the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such refund is sought by the supplier of deemed supplies, the documentary evidences as specified in notif....
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....ipient Tax paid No. Date Taxable value Integrated Tax Central Tax State Cess 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of Circular No. 10/2017-2018-GST dated 7th February, 2018 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 under rule 92 of the Goa GST 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 RFD-1B until the FORM GST PMT-03 is available on the common portal. Further, the payment of t....
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.... 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 the DDO for onward transmission for release of payment. After release of payment by the respective PAO to the applicant's bank account, the nodal officer of Central tax and State tax authority shall inform each other. The manner of communication as referred earlier shall be followed at the time of final sanctioning of the refund also. 7.0 In c....