TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of Zero-rated supplies.
X X X X Extracts X X X X
X X X X Extracts X X X X
....orm No.RFD-01A has been incorporated in the CGST/KSGST Rules. Accordingly, the GST Policy Wing of the Central Board of Excise and Customs has issued Circular No.17/17/2017-GST dtd.15-11-2017 and Circular No.24/24/2017-GST dtd.21-12-2017 regarding the eligibilities, modalities, documentation and disposal of refund applications. Since refund of KSGST will also be involved, the following further supplemental instructions are issued for the disposal of refund application. 1. ELIGIBILITY TO CLAIM REFUND: As per the provisions of section 54 of the KSGST Act, the supplier of goods and services or both is eligible to claim refund in following eventualities: a. (i) Zero rated supplies made without payment of tax on inputs or input services used in making such zero rated supply; (ii) Zero rated supplies of goods for services or both on payment of integrated tax and claim of refund of tax so paid. [Section 16(3) of the IGST Act provides that following supplies shall be "Zero-rated"- a. export of goods or services or both; or b. supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.] b. refund of unutilized ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to be dealt by Central / State Authorities to whom case is allotted. (e) Supplies of goods or services to SEZ Unit or SEZ Developer with payment of tax - to be dealt by Central / State Authorities to whom case is allotted. (f) Supplies of goods or services to SEZ Unit or SEZ Developer without payment of tax under LUT / Bond - to be dealt by Central / State Authorities to whom case is allotted. 3. PREPARATION OF APPLICATION FOR REFUND: 3.1 The registered taxable person or a Special Economic Zone developer or a Special Economic Zone unit who has exported the goods or services or both out of India (Zero-rated supply) without payment of integrated tax i.e. on the strength of Bond or with submission of Letter of Undertaking (LUT) is required to file application in FORM GST RFD-01A (as notified in the KSGST Rules) and annex requisite documents for export of the goods and/or services as explained in Para-5 below. 3.2 The FORM-GST RFD-01A is to be filed manually. All the details in the said form is to be filled appropriately. 3.3 In order to fill the Statement-3A of the said form i.e. Table (3A) is made available on the common portal i.e. www.gst.gov.in. The applicant wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. 3.9 After filling the appropriate figures in the table (3A), the amount of refund will get auto populated in the column (4) of the said TABLE. Further, there is another TABLE below where the amount of eligible refund will get auto calculated as also the amount of refund claim. 3.10 For better understanding the TABLE which auto calculates the eligible refund is given below: Value As per Statement (3A) in Rs. Balance in Electronic Credit Led....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onic Credit ledger. 3.16.5 Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not submitted within 15 days from the date of form creation, the saved draft will be purged from the GST database. The applicant after 15 days may follow the same procedure for creation and submission of refund Application in FORM-RFD-01A. 4. SUBMISSION OF STATEMENTS OF APPLICATION (RFD-01A) AT GSTN PROTAL. 4.1 Once the aforesaid steps are followed and application is saved then the message as "Saved successfully" will appear at the top left hand side of the Tables. Then the applicant should check the Box for declaration to the effect that the information submitted is true and correct. After doing so the "PROCEED" button will get activated. Press the said button. You will be taken to the next window, where, after checking the Box for declaration the applicant is required to submit the said application with the Digital Signature Certificate (DSC). 4.2 After successful submission of the tables receipt will be generated. Take the printout of the same and submit to the appropriate authority as explained below. 5. The application complete in a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....M-RFD-02 as given in Rule 90(1) and 90(2) of the KSGST Rules, shall be issued within 15 days from the date of submission. 8.3 In case the application so submitted is found deficient in certain aspects then the concerned officer shall issue deficiency memo in FORM-RFD-03 within 15 days from the date of receipt of the application. 8.4 In other words, the concerned officer after due verification is required to issue either FORM-RFD-02 or FORM-RFD-03 not later than 15 days from the date of receipt of application. All the supervisory authorities are hereby directed that to monitor that these timelines are strictly followed. 9. ISSUANCE OF DEFECT MEMO IN CASE OF REFUND OF APPLICATION IS DEFICIENT: 9.1 As explained above the in case application for refund is deficient then the Deficiency Memo should be issued. It should be complete in all respects and only one Deficiency Memo shall be given. Submission of application after Deficiency Memo shall be treated as a fresh application. Resubmission of the application, after rectifying the deficiencies pointed out in the Deficiency memo, shall be made by using the ARN and debit entry number generated originally. 9.2 If the applicat....