Disbursal of SGST components of Refund claim - Instructions

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.... The tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories: • Zero-rated supplies • On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products), • Deemed exports • Excess balance in electronic cash ledger. The refund appl....

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....vice in FORM GST RFD-05, the nodal officer shall send it to the DDO (Manager of DC office), for onward transmission for release of payment. The nodal officers shall do the following activities on receipt of Payment Advice from Central Authority: 1. Maintain a separate register - SGST - REFUND REGISTER-1 2. Accounts Section shall enter the details of refund sanction orders received from Ce....

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.... GSTIN 5. No. & Date of Sanction Order 6. No. & Date of Payment Advice 7. Communication Date of receipt of 8. Amount of SGST refund sanctioned 9. Treasury Date of submission of order to 10. Date of allocation of fund in BIMS 11. Date of submission of Bill 12. Date of transfer of fund 13. Account Date of transfer of refund to Bank 14. Name....

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....gements to transfer the SGST components to the Bank Account of the taxpayer. Simultaneously a duly signed copy of the FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-06 (Refund Sanction) along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST & Central Excise of the respective territorial jurisdiction for release of CGST/IGST/CESS portion of ref....