TaxTMI 
TaxTMI 
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger -reg.
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.... Block No-23 SDA Complex, Kasumpti, Shimla-171009. The Asstt. Excise and Taxation Commissioner, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P The Excise and Taxation Officer, Incharge Distt. Kinnour, H.P Shimla-9 the Feb., 2018. Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg. 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 s....
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....spect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A . However, in case registered persons having aggregate turnover of up to Rs.1.5 crore in the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-State Tax dated 15.11.2017 refers), such persons shall apply for refund 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....
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.... refund turnover amount to be claimed [(1x4+3)-2] 3 4 5 Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI. Details of Tax paid on inward Details of Tax paid on outward Scanned by CamScanner No invoices of inward supplies received N supplies invoices of outward supplies supplies issued Dat Taxa Integra Centr State/Un N Dat Taxa Integra 0. e ble ted Tax al ion 0. e ble ted Centr al State/Un ion Value Tax territory Value Tax Tax territory Tax Tax 1 2 3 4 5 6 7 8 ....
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....ued by the Department needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement 5B [rule 89(2)(g)] Refund type: On account of deemed exports SI. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs) Tax paid Scanned by CamScanner Date No. Taxable Value Integrated Central State Cess Tax Tax 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of C....
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....n of refund amount of central tax and State tax by the respective tax authorities, it has been decided that Deputy Commissioner State Tax (District Incharge) or Asstt. Commissioner State Tax (District Incharge) / Joint Commissioner (LTPU) HP will be nodal authorities for the purpose of liasioning. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central/State tax authority and a sanction order is passed in accordance with the provisions of rule 91(2) of the HPGST Rules, the State tax authority shall communicate the same, through the nodal officer, to the Central tax authority for making payment of the sanctioned refund amount in relation to Centre tax and vice vers....