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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....xports and excess balance in electronic cash ledger- Reg. Madam/Sir, Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 30640-FIN-CT1-Tax-0043/2017 and 41/2017-Integrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, I, Sri Saswat Mishra, Commissioner of State Tax, in exercise of powers conferred under section 168 (1) of the Odisha Goods and Services Tax Ac....

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....und on a quarterly basis. Further, it 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 ....

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.... Integrated Tax Central Tax State/Union territory tax 1 2 3 4 5 6 7 8 9 10 11 12 13                           4.0 Whereas, the Government has issued notification No. 30285-FIN-CT1-TAX0043/2017 dated 18.10.2017 under section 147 of the OGST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to rule 89(1) of the OGST 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 export supplies, the documentary evidences as specified in notif....

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....tegrated Tax Central Tax State/Union Territory Tax Cess   2 3 4 5 6 7 8                 5.0 It is reiterated that para 2.5 of Circular No. 170000/CT dt.20.11.2017 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 OGST 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 refu....