Clarification on certain issues related to refund.

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....State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 2nd Aug., 2019. Madam/Sir, Subject: Clarification on certain issues related to refund. In order to clarify certain issues relating to refund and to ensure uniformity in the implementation of the provisions of law across the field formations, in exercise of powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "HPGST Act"), I hereby clarify the issues as detailed hereunder: 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger: Para 7.1 of circular No. 59/33/2018-GST dated 13th March, 2019 clarifies the intent of law in cases where a deficiency memo is iss....

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....ied out and the rectified refund application would be accepted 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: Sub-rule (10) of Rule 96 of the Himachal Pradesh 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 ....