Special Drive to Eliminate Pendencies of Refund Applications - GST - Trade Notice No. 03/GST/LDH/2018

OFFICE OF THE PRINCIPAL COMMISSIONER GST COMMISSIONERATE F-BLOCK, RISHI NAGAR, LUDHIANA -141001 (PUNJAB) F. No. IV(16)HQ/Ldh/Tech/Trade Notice/01/18/7842-81 Dated:31/05/2018 Trade Notice No. 03/GST/LDH/2018 Sub - Special Drive to Eliminate Pendencies of Refund Applications- Reg. Kind attention of all the suppliers of Goods and Services, Members of Trade and Industries and other concerned is invited to Trade Notice No. 02/GST/LDH/2018 Dated 12/01/2018 regarding Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. The department is going to launch a Special Drive from 31.05.2018 to 14.06.2018 to Eliminate the pendency of Refund applications. To effect this special drive the following steps are to be followed: (i). The respective jurisdictional Deputy/Assistant Commissioner in all the field formations will coordinate with their state government counterparts to ensure smooth processing of refunds. (ii). Dr. Hardeep Singh, Additional Commissioner for Sub-Commissionerate Mohali Ms Parul Garg, Joint Commissioner Ludhiana are nominated as Nodal officers, for their jurisdiction who will be in continuous touch with state government counterparts to make this refund fortnight a grand success. (iii). Amongst other tasks to be undertaken in this special fortnight drive, any problems faced by the assessees with regards to refunds need to be addressed on a real time basis and their problems be redressed. (iv). The PAO offices are being sensitised about the urgency shown by the government in disposing off the refund applications of the assessees. If at all, PAO has any misgivings or queries the same need to be addressed by the field formations. Respective jurisdictional Deputy/Assistant Commissioners will co-ordinate with PAO regarding timely disbursal of sanctioned refunds. (v). All the taxpayers who are not aware of the system of effecting the refund sanctions, may follow the procedure explained in the above said Trade Notice No. 021GST/LDH12018 Dated 12/01/2018 and contact the jurisdictional authorities so that the sanctioning of the refunds is expedited. (vi). During the videoconference dated 29.05.2018 chaired by Chairman, CBIC, it was also informed that the indication of the jurisdiction had been completed in the GSTN system. This means that any online refund application will automatically be sent to the portal of the concern jurisdictional Division/Range. But as per Trade Notice No. 02/GST/LDH/2018 Dated 12/01/2018 taxpayers have to file refund application(s) manually in their respective jurisdiction. (vii). It was also stressed during the video conference that many different applications could not be processed as the field formations were insisting that assessees submit original invoices. It was clarified that for the purpose of sanctioning refunds, the certified copies of invoices will also suffice. (viii). The CBIC is in the process of issuing a circular where in many issues pertaining to the refund sanctions will be addressed. (ix). The refund applications that are filed online are going directly to the centre or state Tax ponals. In this scenario even if the hardcopies have not received by the jurisdictional offices, the taxpayers who have applied for refunds online, need to be contacted to get the refunds sanctioned. (x). The refund applications of amount less ₹ 1000/-, except in the cases where the payment has been made through Cash Ledger, need to be rejected. (xi). Many CBIC formations are not being able to fill the RFD-1B forms. The same -is being looked into by the GSTN and wilt be rectified shortly. (Ashutosh Baranwal) Commissioner