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TMI BlogRefund of tax for embassies, officials, international and public organisations (Section 41)X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods covered in each single tax invoice / retail invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner [3] ; Provided that the relaxation regarding production of retail invoices for claming refund under sub rules (1) (a), (2), (10) and (11) of this Rule shall only be available to Embassies, High Commissions, International Organizations and their qualified persons and not to any other public organization listed in the Sixth Schedule ] (b) the goods purchased are for the uses specified in the Sixth Schedule in respect of the particular organization; (c) such other restrictions or conditions as may be notified by the Commissioner have been satisfied. (2) An applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to each qualified person through its agent duly authorised by the qualified person to receive such a payment. (4) Where an application for a refund is made in accordance with sub-rule (1) and the application is made in the prescribed form, manner and time, the refund shall be paid by the Commissioner within 30 days from the day when the Commissioner receives the application along with refund order in Form DVAT-22. (5) The amount of any refund shall be paid to a single account with a bank nominated by the organisation and any deposit made by the Commissioner to the account shall be deemed to be paid to the organisation and to every qualified person. (6) Subject to the restrictions and conditions notified by the Commissioner, for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borne by all the qualified persons attached to the organization in the other account, furnishes two separate applications in Form DVAT-23, the commissioner may pay the refund admissible in two bank accounts. ] -------------------------------- Notes:- 1. Sub-Rule (1) and (2) of Rule 35 Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-2006/1538 kha, Dated 17.03.2006 . w.e.f. 17.03.2006, before it was read as:- (1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth Schedule of the Act (in this rule called the organization ) may apply for the refund of the tax borne by it or by a qualified person as defined in sub-rule (6) on the purchase of goods once in every quarter, if- (a) the goods are purchased by the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st a tax invoice and the sale price of the goods covered in each single tax invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner. 3. Exercising the powers, the Commissioner has reduced the monetary limit to ₹ 1,500/- (excluding tax) vide Notification No. No. F. 2(5)/P-II/VAT/Rules/2006/26, Dated:25/04/06 4. Inserted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively. 5. Substituted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively. Before it was read as:- The organisation claiming a refund under this rule shall be required to retain all tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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