Refund of Tax [ Section 54(1) read with rule 89 of CGST Rules ]

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.... and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries on any inward supply Time Limit for claiming refund • As per section 54(1) of CGST Act  Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. • Exception:- Circular No. 166/22/2021-GST DATED 17-11-2021 clarifies time limit provision for filing of application doesn't apply to refund of excess balance in electronic cash ledger. • A registered person, claiming refund of a....

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....ule 89(1) provides for Application for refund of tax, interest, penalty, fees or any other amount Any person, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner  • In case of Special Economic Zone, the application for refund shall be filed by  • (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer o....

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....t had not been passed on to any other person. • where the amount claimed as refund is less than two lakh rupees, • it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person. Rule 90 Acknowledgement • An acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund Where any deficiencies are noticed, the proper officer shall communicate the deficiencies....