TaxTMI 
TaxTMI 
Clarification in respect of refund of tax specified in section 77(1) of the Manipur GST Act and section 19(1) of the IGST Act
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....T Act -Reg Representations have been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as "Manipur GST Act") and section 19(1) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as "IGST Act"). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Manipur GST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the Manip....
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....ct to such conditions as may be prescribed. (2) A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable." 3. Interpretation of the term "subsequently held" 3.1 Doubts have been raised regarding the interpretation of the term "subsequently held" in the aforementioned sections, and whether refund claim under the said sections is available only if supply made by a taxpayer as inter-State or intra-State, is subsequently held by tax officers as intra-Stat....
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....sequently held as inter-State or intra-State respectively, the amount of central and state tax paid or integrated tax paid, as the case may be, on such supply shall be refunded in such manner and subject to such conditions as may be prescribed. In order to prescribe the manner and conditions for refund under section 77 of the Manipur GST Act and section 19 of the IGST Act, sub-rule (1A) has been inserted after sub-rule (1) of rule 89 of the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as "Manipur GST Rules") vide notification No. 07/2021-State Tax dated 25.09.2021. The said sub-rule (1A) of rule 89 of Manipur GST Rules, 2017 reads as follo....
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....e Manipur GST Act/ section 19 of the IGST Act can be filed before the expiry of two years from the date of issuance of the said notification. i.e. from 25.09.2021. 4.3 Application of sub-rule (1A) of rule 89 read with section 77 of the Manipur GST Act / section 19 of the IGST Act is explained through following illustrations. A taxpayer "A" has issued the invoice dated 10.03.2018 charging CGST and SGST on a transaction and accordingly paid the applicable tax (CGST and SGST) in the return for March, 2018 tax period. The following scenarios are explained hereunder: Sl.no. Scenario Last date for filing the refund claim 1 H....
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....cation authority or appellate authority of "A" has held the transaction as an inter-State supply and accordingly, "A" has paid the IGST in respect of the said transaction on 10.11.2022 i.e. after issuance of notification No. 07/2021-State Tax dated 24.09.2021 Since "A" has paid the correct tax on 10.11.2022, in terms of rule 89 (1A) of the Manipur GST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2024 (two years from the date of payment of tax under the correct head, i.e. integrated tax) The examples above are only indicative one and not an exhaustive list. Rule 89 (1A) of the Manipur GST Rules would be applica....