Refund applications involving amount claimed less than rupees one thousand - GST - F.NO. 349/54/2017-GST

F. NO. 349/54/2017-GST Government of India Ministry of Finance Department or Revenue Central Board or Indirect Taxes Customs GST Policy Wing ***** Room 220-A North Block, New Delhi Dated 08 May, 2018 To. Sh. Prakash Kumar Chief Executive officer GSTN worldmark 4 th Floor. Tower-B. Aerocity Indira Gandhi International Airport, New Delhi 110037 Sir. Sub: Refund applications involving amount claimed less than rupees one thousand reg. As on 31 st March; 2018. 1.47.741 refund applications had been filed on the common portal of these only 33.462applications (22.65 per cent) had been received in other the Central tax or the State tax office. It is likely that a large number of the remaining applications. Which have not been Submitted in the jurisdictional tax office. Would involve an amount claimed of less than rupee, one thousand. 2. sub-section (14) of section 54 of the CGST Act, 2017 states that no refund under sub-section (5) or sub-section (6.) Shall be paid to an applicant. If the amount is less than one thousand rupee the intent of the said sub-section is Clearly to prevent frivolous refund claims unnecessarily burdening the human and the .technical resources of the Lax administration. This purpose is better served by blocking such refund applications at the stage filing itself. 3. Accordingly, it is requested that registered persons be prevented from filing refund applications in FORM GST RFD-01A on the common portal where the amount claimed less than rupees one thousand. No Acknowledgement Reference Number (ARN) may be generated in such cases and neither-the electronic cash or credit ledger may be debited. 4. This has the approval of the Finance Secretary. You faithfully. (Upender Gupta) Commissioner (GST)