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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....ount 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 as much as they pertain to the method of filing of the r....

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....led 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 paid back to the Government with interest in case it is found ....

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....es 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 notification No. 38/1/2017-Fin(R&C)(29) dated 23.11.2017, published in Extraordinary Official Gazette Series I No. 34 dated 23.11.2017 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....

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....ny 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 the sanctioned refund amount shall be made only by the respective tax authority of the Central or State Government. Thus, the refund order issued either by the Central tax authority or the State tax authority shall be communicated to the concerned 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 day....