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Refund of Pre-deposit, Goods and Services Tax - GST |
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Refund of Pre-deposit |
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An appeal was filed against the order of the Assistant Commissioner, SGST, with a 10% pre-deposit of the imposed tax. However, the appeal was rejected. Subsequently, a writ petition was filed in the Allahabad High Court, and in its judgment dated 12-04-2023, the Hon'ble High Court quashed the order passed by the appellate authority and remanded the case to the assessing officer. To date, no refund claim has been filed for the pre-deposit amount. Can the refund of the pre-deposit be claimed now? Is there any time limitation for filing the refund? What is the procedure to claim the refund? Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
You can file refund claim now. Refund claim of pre-deposit cannot be time barred. Otherwise also it is within stipulated period as per Section 54 of CGST Act. You can file refund claim in Form-GST-RFD-1 under Rule 89 (1) on Common Portal System. Also submit physical copy in the jurisdictional GST Range Office. Page: 1 |
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