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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 ..... regarding the subject matter. In accordance with circular issued by CBIC and in order to ensure uniformity in the implementation of the provisions of law across the field formations, in exercise of powers conferred by section 168 (1) of the Chhattisgarh Goods and Services Tax Act, 2017 (hereinafter referred to as the CGGST Act ), the issues are clarified hereby as detailed hereunder: 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 4 th September, 2018 issued by CBIC, 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 foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax authorities with the earlier ARN itself. It is further clarified that a suitable clarification would be issued separately for eases in which such re-credit has already been carried out. 3. Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports: 3.1 Sub-rule (10) of Rule 96 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter to as said sub-rule ), restricts exporters from availing the facility of claiming refund or 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13th October, 2017 would not be eligible for refund of IGST paid on exports as provided in the said sub-rule. However, exporters who are receiving capital goods under the EPCG scheme, either through import in terms of notification No. 79/2017-Customs dated 13 th October. 2017 or through domestic procurement in terms of notification No. 48/2017-State Tax, dated 18th October, 2017, 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 All clarifications issued in this regard vide any Circular issued earlier are hereby superseded. 4. Difficulty, if any or any suggestion in respect of the above instructions may please be communicated to this office at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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