TaxTMI 
TaxTMI 
Clarifications on refund related issues
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....ementation of the provisions of law across the field formations, the Commissionerate, in exercise of its powers conferred by section 168 (1) of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as "Manipur GST Act"), hereby clarifies the issues as detailed hereunder: Sl. No. Issue Clarification 1. Certain registered persons have reversed, through return in FORM GSTR-3B filed for the month of August, 2018 or for a subsequent month, the accumulated input tax credit (ITC) required to be lapsed in terms of notification No. 20/2018-State Tax (Rate) dated 26.07.2018 read with circular No. 56/30/2018-GST dated 24.08.2018 (hereinafter referred to as the "said notificati....
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....n which such reversal has been made. b) The application shall be accompanied by all statements, declarations, undertakings and other documents which are statutorily required to be submitted with a "refund claim of unutilized ITC on account of accumulation due to inverted tax structure". On receiving the said application, the proper officer shall himself calculate the refund amount admissible as per rule 89(5) of Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as "Manipur GST Rules"), in the manner detailed in para 3 of Circular No. 14/2018-GST dated 04.09.2018. After calculating the admissible refund amount, as described above, and&nb....
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....credit to be lapsed, in terms the said notification, through the return in FORM GSTR-3B for any month subsequent to August, 2018 or through FORM GST DRC-03 subsequent to the due date of filing of the return in FORM GSTR-3B for the month of August, 2018? a) As the registered person has reversed the amount of credit to be lapsed in the return in FORM GSTR-3B for a month subsequent to the month of August, 2018 or through FORM GST DRC-03 subsequent to the due date of filing of the return in FORM GSTR-3B for the month of August, 2018, he shall be liable to pay interest under sub-section (1) of section 50 of the Manipur GST Act on the amount which has be....
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....lished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017 (hereinafter referred to as the "said notifications") ? a) Rule 89(4B) of the Manipur GST Rules provides that where the person claiming refund of unutilized input tax credit on account of zerorated supplies without payment of tax has received supplies on which the supplier has availed the benefit of the said notifications, the refund of input tax credit, availed in respect of such inputs received under the said notifications for export of goods, shall be granted. b) This refund of accumulated ITC under rule 89(4B) of t....
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....r the same period after issuance of a deficiency memo. Therefore, the matter was re-examined and it was subsequently clarified, vide Circular No. 14G/2018-GST dated 26.10.2018 that no re-credit should be carried out in such cases and taxpayers should file the rectified application, after issuance of the deficiency memo, under the earlier ARN only. It was also further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. However, no such clarification has yet been issued and several refund claims are pending on this account. In such cases, the claimant may re-submit the refund applica....