TaxTMI 
TaxTMI 
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
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....he recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of Government Notification. Finance Department No.(GHN-114)GST-2017/S. 11(1) (19)-TH Dt. 23/10/2017-Notification No.40/2017-State Tax(Rate) and Notification No.41/2017-Integrated Tax (Rate) dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the Commissioner, in exercise of its powers conferred under section 168 (1) of the Gujarat Goods and Services Tax Act, 2017 hereby clarifies that the provisions of this office Circular No. ACST/VVT-1/F.No.67/CIRCULAR/17- 18/B.- 3326 Dt.23....
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....17 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed. Since the date of furnishing of FORM GSTR 1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR 2 and FORM GSTR 3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund must gi....
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....Tax No. Dt. Taxable Value Integrated Tax Central Tax State/ Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government has issued Government Notification, Finance Department No.(GHN-110)GST-2017/S.147(1)-TH Dt. 18/10/2017-Notification No. 48/2017-State Tax under section 147 of the GGST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to rule 89(1) of the GGST Rules allows the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such....
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....d is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of this office Circular No. ACST/VVT-1/ F.No.67 /CIRCULAR/17-18/B.- 3326 Dt.23/11/2017 CIRCULAR No.3 Dt.23/11/2017-may be referred to in order to ascertain the jurisdictional proper officer to whom the manual application for refund is to be submitted. Where any amount claimed as refund is rejected under rule 92 of the GGST Rules, either fully or partly, the amount debite....
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....sanction order is passed in accordance with the provisions of rule 91(2) of the GGST Rules, the State tax authority shall communicate the same, through the nodal officer, to the Central tax authority for making payment of the sanctioned refund amount in relation to Central tax and vice versa. The aforesaid communication shall primarily be made through e-mail attaching the scanned copies of the sanction order [FORM GST RFD-04 and FORM GST RFD-06], the application for refund in FORM GST RFD-01A and the Acknowledgement Receipt Number (ARN). Accordingly, the jurisdictional proper officer of Central or State Tax, as the case may be, shall issue FORM GST RFD-05 and send it to the DDO for onward transmission for release of payment. After release o....