Guidelines for claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021 through portal https://commercialtax.assam.gov.in.

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....e Units) Scheme" through its portal https://commercialtax.assam.gov.in to facilitate eligible units to make online applications for grant of entitlement certificate and claim of reimbursement of SGST under Assam Industrial Scheme, 2017 and 2021 with effect from 21/08/2024 as per order no. CT/COMP-7/2024/167 dated 20th August 2024. For this purpose, the following operational guidelines are issued for online claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021: 1. To apply for GST reimbursement in online mode, taxpayer needs to first generate User ID/Password. To generate User ID/Password, user needs to visit "https://commercialtax.assam.gov.in" portal and click on "GST REIMBURSEMENT" tab and then "Signup" option. ....

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.... User Id/Password, taxpayer will be presented with Annexure-1 or Annexure-8 application form as the case may be. They would be required to upload duly scanned copies of three documents namely Eligibility Certificate, Certificate of Entitlement and Annexure-2 or Annexure-9 as the case may be. 8. All the documents should be uploaded in pdf format. Maximum size of each document can be 5 MB. In the Annexure-1/8, Bank details would be auto populated from GST datasets maintained in system. Before submitting Annexure-1/8, taxpayer should ensure that bank account details populated from GST datasets is a valid one. Otherwise, taxpayer should amend bank details first in Back Office portal (BO) and then submit Annexure-1/8 with updated bank account....

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....-9/10 application. Taxpayer will get alert in both email and phone. Using this acknowledgement number, taxpayer can track status of SGST reimbursement claim pertaining to a month. 13. ST/ACT can login to "GST Reimbursement Admin Login" application and select "The Assam Industries (Tax Reimbursement for Eligible Units) Scheme Application" option and ST/ACT would get two options "Annexure-1/8 and Annexure-2/9 Application" and "Annexure-9/10 (Application for Refund)". ST/ACT can select "Annexure-1/8 and Annexure-2/9" option to view all Annexure -1/8 applications and approve or reject after scrutiny of the same. If ST/ACT rejects Annexure-1/8 application, there would be a provision for providing reason for rejection which can be viewed by ta....

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....GST credit utilized with Electronic Credit Ledger, GSTR- 3B and Electronic Liability Register. ✓ SGST output tax liability have been verified with Electronic Liability Register, GSTR- 3B and GSTR-1. ✓ SGST output liability does not include sales of raw materials/scraps etc. which are not eligible for tax reimbursement. ✓ SGST payment made on account of reverse charge have not been considered for the purpose of tax Reimbursement. ✓ Application for SGST reimbursement has been made only after full utilization of ITC, if any. 17. Deputy Commissioner of Taxes (DCT) will login to "GST Reimbursement Admin Login" application using his User Id /Password and select "Annexure-9 (Applic....

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....e referred to Tax Reimbursement Committee (TRC) for approval. 20. Annexure-9/10 applications with reimbursement claim amount less than 50 lakhs per month will be referred to Tax Reimbursement Committee (TRC) and Annexure-9/10 applications with reimbursement claim amount equal to or more than 50 lakhs per month will go to State Level Tax Reimbursement Committee (STRC). 21. Commissioner of Taxes can download the system generated agenda of both Tax Reimbursement Committee (TRC) and State Level Tax Reimbursement Committee (STRC). 22. After Tax Reimbursement Committee/State Tax Reimbursement Committee meeting, the applications will be sent through system to two designated officers of the Department for approval. First approving officer ....