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Clarification on refund related issues

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....0001 dated 08.04.2020, refund of accumulated input tax credit (ITC) is restricted to the input tax credit as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant. Para 5 of the said circular is reproduced below: "5. Guidelines for refunds of Input Tax Credit under Section 54(3): 5.1 In terms of para 36 of Circular No. GST/2019-20/1920068/740 Commercial Tax, dated 25.11.2019 the refund of ITC availed in respect of invoices not reflected in FORM GSTR-2A was also admissible and copies of such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the UPGST Rules, 2017 vide Notification No .- KA.NI.- 2-1555/XI-2-9(42)/17 U.P. GST Rules 2017-Order-(74)-2019 Dated 11 December, 2019, various references have been received from the field formations regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the FORM GSTR-2A of the applicant. 5.2 The matter has been examined and it has been decided that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of....

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.... period or for any of the previous tax periods, shall be applicable for the refund claims for the tax period of January 2022 onwards. However, in cases where refund claims for a tax period from January 2022 onwards has already been disposed of by the proper officer before the issuance of this circular, in accordance with the extant guidelines in force, the same shall not be reopened because of the clarification being issued by this circular. 2. Requirement of the undertaking in FORM RFD 01 inserted vide Circular No. GST/2019-20/1920068/740 Commercial Tax, dated 25.11.2019 (through which Circular No. 125/44/2019-GST dated 18.11.2019 of CBIC was circulated) 2.1 Para 7 of Circular No. 1920068, dated 25.11.2019 provides for an undertaking to be provided by the applicant electronically along with the refund claim in FORM RFD-01 in accordance with the Rule 89(1) of UPGST Rules. Para 7 of Circular No. 1920068, dated 25.11.2019 is reproduced below: "7. Since the functionality of furnishing of FORM GSTR-2 and FORM GSTR-3 remains unimplemented, it has been decided by the GST Council to sanction refund of provisionally accepted input tax credit. However, the applicants applying....

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....he amount refunded." 2.4. Consequentially, Annexure-A to the Circular No. 1920068, dated 25.11.2019 also stands amended to the following extent: i. "Undertaking in relation to sections 16(2)(c) and section 42(2)" wherever mentioned in the column "Declaration/Statement/Undertaking/Certificates to be filled online" may be read as "Undertaking in relation to sections 16(2)(c)". ii. "Copy of GSTR-2A of the relevant period" wherever required as supporting documents to be additionally uploaded stands removed/deleted. iii. "Self-certified copies of invoices entered in Annexure-B whose details are not found in GSTR-2A of the relevant period" wherever required as supporting documents to be additionally uploaded stands removed/deleted. 3. Manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of UPGST Rules consequent to Explanation inserted in sub-rule (4) of Rule 89 vide Notification No.- 1009/XI-2-22-9(47)/17-T.C.61-U.P. GST Rules-2017-Order-(255)- 2022 dated 17 November, 2022 3.1 Doubts have been raised as regarding calculation of "adjusted total turnover" under sub-rule (4) of rule 89 of UPGST Rules, in view of insertion of Exp....

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....f sub-rule (1) of rule 96A.of UPGST Rules. 4.2 It is mentioned that in terms of sub-rule (1) of rule 96A of the UPGST Rules, a registered person availing of the option to export without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT), prior to export, binding himself to pay the tax due along with applicable interest within a period of - (a) fifteen days after the expiry of three months, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India 4.3 In this context, it has been clarified inter alia in para 45 of Circular No. 1920068, dated 25.11.2019 that: " ....... exports have been zero rated under the IGST Act and as long as goods have actually been exported even after a period of three mont....