Clarification on certain issues related refund

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....related refund - Reg. This office is in receipt of representations seeking clarification on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, l, Commissioner, in exercise of its powers conferred by section 168 (1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 (herei....

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.... that once a deficiency memo has been issued against an application for refund, the amount of Input Tax Credit debited under sub-rule (3) of rule 89 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereinafter referred to as the "JKGST Rules") is required to.be re-credited to the electronic credit ledger of the applicant by using FORM GST RFD-01B and the taxpayer is expected to file a ....

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....lier 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 Jammu and Kashmir Goods and Services Tax Rules, 2017 (herein....

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.... order to enable such exporters to avail the said facility notification No. 54/2018 - Central Tax dated the 9th October, 2018 has been issued to carry out the changes recommended by the CST Council. Alongside the amendment carried out in the said sub-rule  through the has been rescinded. 3.2  For removal of doubts, it is clarified that the net effect of these changes would be that any....