Clarification on certain refund related issues-

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....larify certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner of State Tax, in exercise of its powers conferred by section 168 of the Haryana Goods and services Tax Act, 2017 (hereinafter referred to as "HGST Act"), hereby clarifies each of these issues as....

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....T Rules, 2017 for not passing the incidence of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases. 3. Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51 /52 of the HGST Act can be refunded as excess balance in cash ledger? The amount deduc....

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....nd other dues payable under HGST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in accordance with the proviso to sub-section (1) of section 54, read with sub-section (6) of section 49 of HGST Act. 4. Whether relevant date for the refund of tax paid on supplies regarded as deemed export by recipient is to be determined as per c....