Refund as per section 54(8)(e) of CGST ACT 2017, Goods and Services Tax - GST

[UDHAYKUMAR KANDASAMY]

What will be the kind of refund can be claimed as per Section 54(8)(e) of CGST ACT 2017?

Can we claim excess credit balance available in the Electronic Credit Ledger can be applied for refund as per the above section?

Please clarify.

Posts / Replies

[Ganeshan Kalyani]

Sir, please refer sub-section (3) of section 54.

[KASTURI SETHI]

Dear querist,

Answer to Q. No. 1 : Section 54 (8) (e) of CGST Act, 2017 covers the following types of refund claims :-

(i) Balance lying in Electronic Cash Ledger.

(ii) Illegal levy i.e. refund claim arises due to misinterpretation of GST Acts and Rules . misapplication of GST Acts & Rules.

(iii) Unconstitutional levy :: If it is later on at any time it is found that GST was levied unconstitutionally.

(iv) Tax, interest or penalty paid twice i.e. Excess payment.

(v) Any amount which is not tax but paid due to misunderstanding of GST laws.

(vi) Refund arising due to Notification enforced retrospectively.

(vii) Refund arising due to cancellation of order placed.

Answer to query no. 2 : NO

[UDHAYKUMAR KANDASAMY]

Thanks for your reply Sir.

[KASTURI SETHI]

I also agree with Sh.Ganeshan Kalyani, Sir.  Section 54 (3) is to be read with Section 49 (6) of CGST Act.

[Shilpi Jain]

Basically it is any kind of eligible refund in respect of which the applicant has borne the tax and not passed on to anyone else.