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TMI BlogIn order to clarify the manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.X X X X Extracts X X X X X X X X Extracts X X X X ..... Integrated Tax(Rate), 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 Chief Commissioner in exercise of its powers conferred under section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby clarifies that the provisions of Circular No. 5 dated 13-12-2017 shall also be applicable to the following types of refund in as much as they pertain to the method of filing of the refund claim and its processing which is consistent with the relevant provisions of the APGST Act, 2017 (hereafter referred to as 'the APGST Act') and the APGST Rules, 2017 (hereafter referred to as 'the APGST Rules'):- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 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 section 42 of the APGST Act, 2017, have not been complied with in respect of the amount refunded. This undertaking should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4. Whereas, the Government has issued a notification vide G.O.M.S No. 496 Rev.(CT-II)Dept, dated, 3-11-2017 under section 147 of the APGST Act wherein certain supplies of goods have been notified as deemed export. Further, the third proviso to rule 89(1) of the APGST Rules allows the recipient or the supplier to apply for refund of tax paid on such de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices 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 5 6 7 8 5. It is reiterated that para 2.5 of Circular No. 5 dated 13-12-2017 may be referred to in order to ascertain the jurisdictional proper officer to whom the manual application for refund is to be submitted. Where any amount claimed as refund is rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion order is passed in accordance with the provisions of rule 91(2) of the APGST 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 in relation to Central tax and vice versa. The aforesaid communication shall primarily be made through e-mail attaching the scanned copies of the sanction order [FORM GST RFD-04 and FORM GST RFD-06], the application for refund in FORM GST RFD-01A and the Acknowledgement Receipt Number (ARN). Accordingly, the jurisdictional proper officer of Central or State Tax, as the case may be, shall issue FORM GST RFD-05 and send it to the DDO for onward transmission for release of payment. After release of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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