Clarification on refund related issues

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....se of its powers conferred by section 166 (1) of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as "DGST Act"), hereby clarifies the issues as detailed hereunder ST. No. 1. Issue Ly Certain registered persons have reversed, through return a) in FORM GSTR-3B filed for the month of August, 2018 or for a subsequent month, the accumulated input tax credit (IT) required to be lapsed in terms of notification No. 20/2018-State Tax (Rate) dated... read with circular No. 56/30/2018-GST dated 24.082018 (hereinafter referred to as the "said notification"). Some of these registered persons, who have attempted to claim refund of accumulated ITC on account of inverted tax structure for the same period in which the ....

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....sald application, the proper officer shall himself calculate the refund amount admissible as per rule 89(5) of Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as "DGST Rules), in the manner detailed in para 3 of Circular No. 59/33/2018- GST dated 04.09.2018. After calculating the admissible refund amount, as described above, and scrutinizing the adfintton far complirun and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the taxpayer, in writing to debit the said amount from his electronic credit ledger through FORM GST DRC- 03. Once the proof of such debit is received by the proper officer, he shall proceed to issue the ....

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....dated the 27 November, 2017, published in the Carctt felh, Extraordinary, Part IV, vide number F3(57/Fin(Rev-1)/2017-2018/DS-V1/763, dated the 27 November, 2017 or Notification No. 41/2017-State Tax (Rate), dated the 28th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(59/Fin(Rev-1)/2017-2018/DS-VI/765, dated the 28th November, 2017 (hereinafter referred to as the "said notifications)? Vide Circular No. 59/33/2018-GST dated 04.09.2018, it was clarified that after issuance of a deficiency memo, the Input tax credit is required to be re-credited through FORM GST RFD-018 and the taxpayer is expected to file a fresh application for refund. Accordingly, in several cases, the ITC amounts ....

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.....2018. However, such refund shall be granted only after the reversal of the amount of credit to be lapsed either through FORM GSTR-38 or FORM GST DRC-03, along with payment of interest as applicable. a) b) Rule 09(48) of the DGST Rules provides that where the person claiming refund of unutilized input tax credit on account of zero-rated supplies without payment of tax has received supplies on which the supplier has avalled the benefit of the said siratione, the refund of input tax credit, availed in respect of such inputs received under the said notifications for export of goods, shall be granted. This refund of accumulated ITC under rule 89( 48) of the DGST Rules shall be applied under the category "any other" instead of....

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.... the rectified application after issuance of the deficiency memo, under the earlier ARN only. It was also Further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. However, no such clarification has yet been issued and several refund claims are pending on this account. refund order in FORM GST RFD-06 and the payment advice in FORM GST RFD-05. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Policy Branch, Trade and Taxes Department, Govt. of NCT of Delhi (H.Rajesh Prasad) Commissioner (GST) No.F.3 ....