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TMI BlogManual filing and processing of refund claims in respect of zero-rated suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... ocessed manually till further orders. Therefore, in exercise of powers conferred by sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act') and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims: 2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the IGST Act) read with clause (i) of sub- section (3) and sub-section (6) of section 54 of the CGST Act and rubs 89 to 96A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules'), a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies. 2.2 The refund of integrated paid on goods exported out of India is governed by rule 96 of the CGST Rules. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or filing of such refund under the CGST Act. 2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to authority is implemented. However, in the tatter case, an undertaking is required to be submitted stating that the claim for sanction of refund has been made to only one of the authorities. It is reiterated that the Central Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the Central Government in the earlier regime. 2.6 Once such a refund application in FORM GST RFD-MA is received in the office of the jurisdictional proper officer, an entry shall be made in a refund register to be maintained for this purpose with the following detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. FORM GST RFD-08 Notice for rejection of application for refund Rule 92(3) 8. FORM GST RFD-09 Reply to show cause notice Rule 92(3) 2.8 The processing of the claim till the provisional sanction of refund shall be recorded in the refund register as in the table indicated below - Table 2 Date of issue of Deficiency Memo in FORM GST RFD-03 Date of receipt of reply from the applicant Date of issue of provisional refund order in FORM GST-RFD- 04 Amount of refund claimed Amount of provisional refund sanctioned Date of issue of Payment Advice in FORM GST RFD-05 CT ST/ UTT IT Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d uniformity, the entire process of filing and processing of refunds manually is tabulated as below. 3.1 Filing of Refund Claims: Sl. No. Category of Refund Process of Filing 1. Refund of IGST paid on export of goods No separate application is required as shipping bill itself will be treated as application for refund. 2. Refund of IGST paid on export of services / zero rated supplies to SEZ units or SEZ developers Printout of FORM GST RFD-01A needs to be filed manually with the jurisdictional GST officer (only at one place - Centre or State) along with relevant documentary evidences, wherever applicable. 3. Refund of unutilized input tax credit due to the accumulation of credit of tax aid on inputs or input services used in making zero-rated supplies of goods or services or both FORM GST RFD-01A needs to be filed on the common portal. The amount of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM GST RFD-01B. 3.3 Detailed procedure for manual processing of refund claims: The detailed procedure for disposal of Refund claims filed manually is as under: MANUAL PROCESSING OF REFUND STEPS REMARKS LEGAL PROVISIONS Filing of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed Filing of printout of FORMGST RFD-01A The corresponding electronic credit ledger of CT / ST / UT / IT/ cess would get debited and an ARN number would get generated. The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction. This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit entry in the electronic credit ledger of the amount claimed as refund in FORM GST RFD-01A Rule 89 Rule 89(1) - Application Rule 89(2) - Requisite Documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration shall be obtained that the applicant has not contravened rule 91(1). Payment advice to be issued in FORM GST RFD-05. Refund would be made directly in the bank account mentioned in the registration. Rule 91(1) - Requirement of prosecution no for last 5 years Rule 91(2) - Prima facie satisfaction, seven day requirement Rule 91(3) - Payment advice, electronic credit to bank account Detailed scrutiny of the refund application along With submitted documents The shall Rule 89(4) - Refund validate refund statement details with details in FORM GSTR 1 (or Table 6A of FORM GSTR-1) available on the common portal. The Shipping bill details shall be checked by officer through ICEGATE SITE (wurw.icegate.gov.in) wherein the officer would be able to check details of EGM and shipping bill by keying in port name, Shipping bill number and date. Further, details of IGST paid also needs to be verified from FORM GSTR- 3 or FORM GSTR- 3B, as the case may be, filed by die applicant and it needs to be verified that the refund a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly submitted in PFMS/[States ] System by the jurisdictional Division's DDO and a signed copy of the sanction order shall be sent to PAO office for release of payment Rule 92(3), 92(4), 92(5) - Sanction of Refund order Rule 92(4), 92(5) -Payment advice issue Payment of interest if any Amount, if any, will be Rule 94 paid by an order with payment advice in FORM GST RFD-05. Rule 94 4. The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Centre or State government. In other words, the payment of the sanctioned refund amount in relation to CT / IT / Cess shall be made by the Central Tax authority while payment of the sanctioned refund amount in relation to ST / UT would be made by the State Tax/Union Territory Tax Authority. It therefore becomes necessary that the refund order issued either by tie Central Tax authority or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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