TaxTMI 
TaxTMI 
Clarifications on Refund-Related Issues under the Uttar Pradesh Goods and Services Tax (UPSGST) Act, 2017
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....ated: 23 November, 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Subject: Clarification on certain refund related issues- reg. Various representations have been received from taxpayers and other stakeholders seeking cl....
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.... an application for refund can be filed, would not be applicable in cases of refund of excess balance in electronic cash ledger. 2. Whether certification/ declaration under Rule 89(2)(1) or 89(2)(m) of UPSGST Rules, 2017 is required to be furnished along with the application for refund of excess balance in electronic cash ledger? No, furnishing of certification/declaration under Rule 89(2....
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....er only for the purpose for discharging tax liability. The registered person is at full liberty to discharge his tax liability in respect of the supplies made by him during a tax period, either through debit in electronic credit ledger or through debit in electronic cash ledger, as per his choice and availability of balance in the said ledgers. Any amount, which remains unutilized in electronic....
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.... supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;" On perusal of the above, it is clear that clause (b) of Explanation (2) under section 54 of the UPSGST Act is applicable for determining relevant date in respect of refund of amount of tax paid on the supply of g....