Clarification on certain issues related to refund.

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....to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of State tax, in exercise of its powers conferred by section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the "MGST Act"), hereby clarifies the issues as detailed hereunder: 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger: 2.1. Para 8.1 of Trade Circular No. 33T of 2018 dated 14^th November 2018 (Please see Para 7.1 of circular No. 59/33/2018-GST dated the 4th September, 2018) clarifies the intent of law in cases where a deficiency memo is issued in respect of a refund claim. In para 7.2 of the said ....

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....ed by the jurisdictional tax authorities with the earlier ARN itself. It is further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. 3. Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports: 3.1. Sub-rule (10) of Rule 96 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as "said sub-rule"), restricts exporters from availing the facility of claiming refund of IGST paid on exports in certain scenarios. It was intended that exporters availing benefit of certain notifications would not be eligible to avail the facility of such refund. However, representations have been received requ....