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TMI BlogClarifications on refund related issues under GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... under GST- Reg. Various representations have been received seeking clarifications on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as APGST Act ), hereby clarifies the issues as detailed hereunder: Sr.No. Issue Clarification 1. Certain registered persons have reversed, through return in FORM GSTR-3B filed for the month of Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stead of the category refund of unutilized ITC on account of accumulation due to tax structure in FORM GST RFD-01A . It is emphasized that this application for refund should relate to the same tax period in which such reversal has been made. b) The application shall be accompanied by all statements, declarations, undertakings and other documents which are statutorily required to be submitted with a refund claim of unutilized ITC on account of accumulation due to inverted tax structure . On receiving the said application, the proper officer shall himself calculate the refund amount admissible as per rule 89(5) of Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as APGST Rules ), in the manner detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What shall be the consequence if any registered person reverses the amount of credit to be lapsed, in terms the said notification, through 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 filing of the return in FORM GSTR-3B for the month of August, 2018? a) As the registered person has reversed the amount of credit to be lapsed in the return in FORM GSTR-3B for a month subsequent to 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 APGST Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017 (hereinafter referred to as the said notifications )? a) Rule 894B) of the APGST Rules provides that where the person claiming refund of unutilized input tax credit on account of zero-rated supplies without payment of tax has received supplies on which the supplier has availed the benefit of the said notifications, the refund of input tax credit, availed in respect of such inputs received under the said notifications for export of goods, shall be granted. b) This refund of accumulated ITC under rule 89(4B) of the APGST Rules shall be applied under the category any other instead of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be carried out in such cases and taxpayers should file the rectified application, after issuance of the deficiency memo, under the earlier ARN only. It was also further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. However, no such clarification has yet been issued and several refund claims are pending on this account. In such cases, the claimant may re-submit the refund application manually in FORM GST RFD-01A after correction of deficiencies out in the deficiency memo, using the same ARN. The proper officer shall then proceed to process the refund application as per the existing guidelines. After scrutinizing the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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