Clarification on certain issues related to refund.

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....GST dated 25.10.2018, to address various issues regarding the subject matter. In accordance with circular issued by CBIC and in order to ensure uniformity in the implementation of the provisions of law across the field formations, in exercise of powers conferred by section 168 (1) of the Chhattisgarh Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGGST Act"), the issues are clarified hereby as detailed hereunder: 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger: 2.1 Para 7.1 of circular No. 59/33/2018-GST dated the 4th September, 2018 issued by CBIC, clarifies the intent of law in cases where a deficiency memo is issued in respect of a refund claim. In para 7.2 of th....

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....pted by the jurisdictional lax authorities with the earlier ARN itself. It is further clarified that a suitable clarification would be issued separately for eases 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 Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter to as "said sub-rule"), restricts exporters from availing the facility of claiming refund or 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 requesting tha....