Clarification on certain issues related to refund

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..... ssioner of State tax, in exercise of its powers conferred by section 168 of the Assam Goods and Service Tax Act, 2017 (hereinafter referred to as, the Assam GST Act ), hereby clarifies the issues 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. 24/2018-GST [CT/GST-15/2017/195 dtd. 25-10-2018] 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 .....

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..... t 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 Assam 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 .....

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..... 8 referred to above. 3.3 Further, after the issuance of notification No. FTX.56/2017/362 dated the 24 th December, 2018, published in the Assam Gazette, Extraordinary, vide No. 622 dated the 27th December, 2018, exporters who are importing goods in terms of notification Nos. 78/2017-Customs and 79/2017-Customs both dated 13 th 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. FTX.56/2017/Pt-III/19 dated the 1st December, 2017, published in the .....

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