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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 ..... ts/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification No. 38/1/2017-Fin(R C)(40/2017-Rate)/3942 dated 02.1 1.2017, published in Extraordinary official Gazette No. 2, Series II No. 31 dated 02.11.2017and 41/2017-lntegrated Tax (Rate) dated 23rd October, 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 Goa Goods and Services Tax Act, 2017 hereby clarifies that the provisions of Circular No. 10/2017-2018-GST dated 7th February,2018, shall also be applicable to the following types of refund in as much as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State No. Date Taxable Value Integrated Tax Central Tax State 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 8/2017-2018-GST dated 7th February, 2018 needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the Goa GST Rules, the following statement 5B of FORM 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 7th February, 2018 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91 (2) of the Goa GST 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 Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State 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 Goa GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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