TaxTMI 
TaxTMI 
Manual filing and processing of refund claims in respect of zero-rated supplies.
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.... the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as 'the OGST Act') and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the IGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the OGST Act and rules 89 to 96A of the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the OGST Rules'), a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero- rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies. 2.2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the OGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in suc....
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....e stipulated for filing of such refund under the OGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. It is reiterated that the State Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the State Government in the earlier regime. 2.6 Once such a refund application in FORM GST RFD-01A is received in the office of the jurisdictional proper officer, an entry shall be made in a refund register to be maintained for this purpose with the following details – Table 1 SI. Applicant's GSTIN Date No. name of Period receipt of to which application the Nature refund Refund of Amount of Date of issue of Date acknowledgment receipt of of claim of refund integrated tax claimed in FORM GST RFD- complete 02 pertains paid/Refund application (as of unutilized mentioned in ITC ....
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.... FORM GST RFD-09 Payment Advice in FORM GST RFD- 05 order for adjustmen t of sanctioned refund/ withholdin g refund in FORM GST RFD-07 CT ST/UTT IT Cess CT ST/UTT IT Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2.10 After the refund claim is processed in accordance with the provisions of the OGST Act and the rules made thereunder and 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 PMT-03.The amount would be credited by the proper officer using FORM GST RFD-01B(as notified in the OGST Rules vide notification No. 33213-FIN-CT1-TAX-0034/2017, dated 15.11.2017)subject to the provisions of rule 93 of the OGST Rules. 3. For the sake of clarity and uniformity, the entire process of filing and processing of refunds manually is tabulated as below: 3.1 Filing of Refund Claims: SI. Category of Refund No. 1. Refund of IGST paid on export of goods 2. 3. Process of Filing Refund of IGST paid on exp....
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....aintained in the register mandatorily; After the sanction of the provisional refund, final order is to be issued within sixty days (after due verification of the documentary evidences) of the date of receipt of the complete application form. The details of the finally sanctioned refund and rejected portion of the refund along with the breakup (CT / ST / UT / IT/ Cess) to be maintained in the final refund register; The amount not sanctioned and eligible for re-credit is to be re- credited to the electronic credit ledger by an order made in FORM GST PMT-03. The actual credit of this amount will be done by the proper officer in FORM GST RFD-01B. 3.3 Detailed procedure for manual processing of refund claims: The detailed procedure for disposal of Refund claims filed manually is as under: MANUAL PROCESSING OF REFUND STEPS Filing of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed) REMARKS • The corresponding electronic credit ledger of CT / ST / UT / LEGAL PROVISIONS IT/ Cess would get debited Rule 89 and an ARN number would get generat....
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....ledgement Grant of provisional refund within seven days of issue of acknowledgement stipulated time period. • The amount of provisional refund shall be calculated Rule 91(1) Requirement of no prosecution for last taking into account the total input tax credit, without 5 years making any reduction for credit being provisionally Rule 91(2) - Prima facie satisfaction, accepted. • Provisional refund shall be seven granted separately for each requirement head CT / ST / UT / IT/ Cesswithin 7 days of acknowledgement in FORM GST RFD-04. • Before sanction of the refund a declaration shall be obtained that the applicant has not contravened rule 91(1). Payment advice to be issued in FORM GST RFD-05. Refund would be made directly in the bank account day Rule 91(3) Payment advice, electronic credit to bank account mentioned in the Detailed scrutiny of the refund application along with submitted documents registration. • The officer shall validate refund statement details with details in FORM GSTR 1 (or Table 6A of FORM GSTR-1) avail....
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....d • Payment advice is to be made in FORM GST RFD-05. • The amount of credit Final sanction of refund Payment of interest if any rejected has to be re-credited to the credit ledger by an order in FORM GST PMT-03 and shall be intimated to the common portal in FORM GST RFD-01B. Refund, if any, will be paid by an order with payment advice in FORM GST RFD-05. • The details of the refund (OGST only) along with taxpayer bank account details shall be manually submitted in IFMS by the DDO of the jurisdictional circle and a signed copy of the sanction order shall be sent to the concerned Treasury office for release of payment. • Amount, if any, will be paid Rule 92(3), 92(4), 92(5) Sanction of Refund order - Rule 92(4), 92(5) - Payment advice issue by an order with payment Rule 94 advice in FORM GST RFD-05. 4. The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by th....