Refund applications involving amount claimed less than rupees one thousand - GST - TRADE NOTICE NO. 07/GST-II/2018-19

OFFICE OF THE COMMISSIONER OF CENTRAL GST PUNE -II ICE HOUSE 1 st FLOOR 41/A, SASSOON ROAD, OOP WADIA COLLEGE, PUNE -411001 F. No. VGN(30)GST-II/03/Tech/Trade Notice/18-19 Date: 24.05.2018 TRADE NOTICE NO. 07/GST-II/2018-19 Sub:- Refund applications involving amount claimed less than rupees one thousand - reg. (Authority: Board's letter F. No: 349/54/2017-GST date 08 th May, 2018) Attention of the Trade is invited to Sub-section(14) of Section 54 of the CGST Act, 2017 wherein it 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 rupees. The intent of the said sub-section is clearly to prevent frivolous refund claims unnecessarily burdening the human and the technical resources of the tax administration. Accordingly, it is requested that registered persons should refrain from filing refund application in Form GSR RFD-01A on the common portal where the amount claimed is less than Rupees One Thousand. It is further informed that no Acknowledgement Reference Number (ARN) will be generated in such cases and neither the electronic cash nor credit ledger may be debited. All the Trade Associations and Chamber of Commerce and Industries, Goods and Services Tax Assesses are requested to bring the same to the notice of all their member/ constituents for their information and further necessary action. Hindi version will follow. (Vandana K. jain) Commissioner, Central GST, Pune-II Commissionerate