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TMI BlogClarification on certain issues related to refund.X X X X Extracts X X X X X X X X Extracts X X X X ..... ajasthan Goods and Services Tax Act, 2017, hereinafter referred to as the RGST Act , following clarifications are issued: 2. Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger: 2.1 Para 7.1 of circular No. 59/33/2018-GST dated the 4th September, 2018 clarifies the intent of law in cases where a deficiency memo is issued in respect of a refund claim. In para 7.2 of the said circular, the practise being followed in the field formations was elaborated and it was clarified that show cause notices are not required to be issued (and consequently no orders are required to be issued in FORM GST RFD-04/06 ) in cases where refund application is not re-submitted after the issuance of a deficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on exports: 3.1 Sub-rule (10) of Rule 96 of the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as said sub-rule ), restricts exporters from availing the facility of claiming refund of IGST paid on exports in certain scenarios. It was intended that exporters availing benefit of certain notifications would not be eligible to avail the facility of such refund. However, representations have been received requesting that exporters who have received capital goods under the Export Promotion Capital Goods Scheme (hereinafter referred to as EPCG Scheme ), should be allowed to avail the facility of claiming refund of the IGST paid on exports. GST Council, in its 30 th meeting held in New Delhi on 28th September, 2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of notification No. 79/2017-Customs dated 13 th October, 2017 or through domestic procurement in terms of notification No.F.12(46)FD/Tax/2017-Pt-II-122 dated 16 th October, 2018, shall continue to be eligible to claim refund of IGST paid on exports and would not be hit by the restrictions provided in the said sub-rule. All clarifications issued in this regard vide any Circular issued earlier are hereby superseded. 4. It is directed to publicize and make aware the trade and industry about the contents of this circular. (Alok Gupta) Commissioner, State Taxes, Rajasthan, Jaipur F.17 (134) ACCT/GST/2017/3959-3965 Date: 30.10.2018 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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