9911796707
TMI BlogDisbursal of SGST components of refund claim – Instructions issued- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the following further instructions are issued. The refund applications filed by the tax payers on the rolls of State Tax authorities shall be processed by the concerned assessing authority within the stipulated time limit. if the total refund amount (including Central and State taxes) is above ₹ 5 Lakhs, Deputy Commissioner shall approve the refund. In all other cases, the Inspecting Assistant Commissioners, in the case of refund applications pertaining to ordinary circles, and Assistant Commissioners in the case of refund application pertaining to Special Circles, shall approve the refund. After due approval of the refund, the assessing authority shall forward the sanction order in FORM GST RFD-04 (Provisional Refund) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of refund order to the District Deputy Commissioner Date of intimation of refund by the District Deputy Commissioner of State Tax. Date of intimation of refund by Central Tax Authorities. 10 11 12 13 14 15 16 Simultaneously a duly signed copy of the FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-06 (Refund Sanction) along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST Central Excise of the respective territorial jurisdiction for the release of CGST/IGST/Cess portion of refund. On receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived from State Tax Authorities) Sl.No. File No. Name of tax payer GSTIN No. Date of refund sanction order. No. date of payment advice Date of receipt of communication from assessing authority. Amount of SGST refund sanctioned Date of submission of order to Treasury 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
