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TMI BlogClarifications on refund related issues.X X X X Extracts X X X X X X X X Extracts X X X X ..... o as WBGST Act ), hereby clarifies the issues as detailed hereunder: Sl. No. Issue Clarification 1. Certain registered persons have reversed, through return in FORM GSTR-3B filed for the month of August, 2018 or for a subsequent month, the accumulated input tax credit (ITC) required to be lapsed in terms of notification No. 1036-F.T. dated 27.07.2018 (20/2018-CT (Rate) dated 26.07.2018) read with circular No. 39/2018 dated 17.09.2018 (56/30/2018-GST dated 24.08.2018) (hereinafter referred to as the said notification ). Some of these registered persons, who have attempted to claim refund of accumulated ITC on account of inverted tax structure fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x structure . On receiving the said application, the proper officer shall himself calculate the refund amount admissible as per rule 89(5) of West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as WBGST Rules ), in the manner detailed in para 3 of Circular No. 42/2018 dated 17.09.2018 (59/33/2018-GST dated 04.09.2018). After calculating the admissible refund amount, as described above, and scrutinizing the application for completeness and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the taxpayer, in writing, to debit the said amount from his electronic credit ledger through FORM GST DRC-03 . Once the proof of such debit is receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the month of August, 2018 or through FORM GST DRC-03 subsequent to the due date of filing of the return in FORM GSTR-3B for the month of August, 2018, he shall be liable to pay interest under sub-section (1) of section 50 of the WBGST Act on the amount which has been reversed belatedly. Such interest shall be calculated starting from the due date of filing of return in FORM GSTR-3B for the month of August, 2018 till the date of reversal of said amount through FORM GSTR-3B or through FORM GST DRC-03, as the case may be. b) The registered person who has reversed the amount of credit to be lapsed in the return in FORM GSTR-3B for any month subsequent to August, 2018 or through FORM GST DRC-03 subsequent to the due date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of unutilized ITC on account of exports without payment of tax in FORM GST RFD-01A and shall be accompanied by all supporting documents required for substantiating the refund claim under the category refund of unutilized ITC on account of exports without payment of tax . After scrutinizing the application for completeness and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the taxpayer, in writing, to debit the said amount from his electronic credit ledger through FORM GST DRC-03 . Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment advice in FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nizing the application for completeness and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the taxpayer, in writing, to debit the said amount from his electronic credit ledger through FORM GST DRC-03 . Once the proof of such debit is received by the officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment advice in FORM GST RFD-05 . 2. Difficulty if any, in the implementation of this Trade Circular may be brought to the notice of the Commissioner. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Memo. 130 CT/PRO 3C/PRO/2019 Date: 28.03.2019 - Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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