Refund to Casual or Non resident taxable persons Section 54(13) - GST Ready Reckoner - GST

Refund to Casual or Non resident taxable persons As per section 54(13) of CGST Act Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under section 27(2), shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39. Refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited at the time of registration, shall be claimed in the last return. Applicant shall also file application in form GST RFD-01, subject to the provisions of rule 10B (Aadhar authentication) electronically, through the common portal. As per Circular No.125/44/2019-GST dated 18th November, 2019 , it has been clarified that any refund claim for a tax period may be filed only after furnishing all the returns in FORM GSTR-1 and FORM GSTR-3B which were due to be furnished on or before the date on which the refund application is being filed. However, in case of a claim for refund filed by a composition taxpayer, a non-resident taxable person, or an Input Service Distributor (ISD) furnishing of returns in FORM GSTR-1 and FORM GSTR-3B is not required. Instead, the applicant should have furnished returns in FORM GSTR-4 (along with FORM GST CMP-08 ), FORM GSTR-5 or FORM GSTR-6 , as the case may be, which were due to be furnished on or before the date on which the refund application is being filed. A certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax. Declaration or certificate :- as per clause l m of sub rule 2 of rule 89 of CGST Rule, Clause (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees , Clause (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees : For the purpose of clause (l) (m) of sub rule 2 or rule 89 of CGST Rules, a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of section 54(8) which are under :- the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to- Clause (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports; Clause (b) refund of unutilised input tax credit under section 54(3) of CGST Act ; Clause (c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued; Clause(d) refund of tax in pursuance of section 77 of CGST Act ; (Tax wrongfully collected and paid to Central Government or State Government) Clause (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or Clause (f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify. As per explanation of sub rule 2 rule 89 of CGST Rules where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer.