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TMI BlogManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledgerX X X X Extracts X X X X X X X X Extracts X X X X ..... orms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 1874-F.T. and 41/2017Integrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the Commissioner, in exercise of its powers conferred under section 168 (1) of the West Bengal Goods and Services Tax Act, 2017 hereby clarifies that the provisions of Trade Circular No.12/2017 dated 15.11.2017 shall also be applicable to the following types of refund inasmuch as they pertain to the method of filing of the refund claim and its processing which is consistent with the relevant provisions of the WBGST Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Since the date of furnishing of FORM GSTR-1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR-2 and FORM GSTR-3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for refund must give an undertaking to the effect that the amount of refund sanctioned would be paid back to the Government with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of sections 42 of the WBGST Act have not been complied with in respect of the amount refunded. This undertaking should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State /Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement-5B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 54(7) and rule 91(2) of the WBGST Rules for the sanction of refund are adhered to. 6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the State and Central Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of State l tax and central tax refund is ordered to be sanctioned provisionally by the State tax authority and a sanction order is passed in accordance with the provisions of rule 91(2) of the WBGST Rules, the State tax authority shall communicate the same, through the nodal officer, to the Central tax authority for making payment of the sanctioned refund amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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