TaxTMI 
TaxTMI 
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum
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....inagar, Bengaluru-560009, Dated: 09-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-16/2019-20 Subject: Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum - regarding Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum ....
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....onic credit ledger, if any, is not done till the appeal is finally rejected. Therefore, such rejected amount remains debited in respect of the particular refund claim filed in FORM GST RFD-01. 3. In case a favourable order is received by a registered person in appeal or in any other forum in respect of a refund claim rejected through issuance of an order in FORM GST RFD-06, the registered....
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....py of the order of the Appellate or other authority, copy of the refund rejection order in FORM GST RFD 06 issued by the proper officer or such other order against which appeal has been preferred and other related documents. 4. Upon receipt of the application for refund under the category "Refund on account of assessment/provisional assessment/appeal/any other order" the proper officer wo....
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.... ITC on account of export to the extent of Rs. 100/- and debits the said amount from his electronic credit ledger. The proper officer disposes the application by allowing refund of Rs. 70/- and rejecting the refund of Rs. 30/-. However, he does not re-credit Rs. 30/- since appeal is preferred by the claimant and accordingly FORM GST RFD 01B is not uploaded. Assume that the appellate au....