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TMI BlogManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledgerX X X X Extracts X X X X X X X X Extracts X X X X ..... Central Board of Excise and Customs (CBEC) Circular No. 24/24/2017-GST dated 21.12.2017, is reproduced below. Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/ forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate)and 41/2017- Integrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed Since the date of furnishing of FORM GSTR-1 from July, 2017 onwards has been extended while the dates of furnishing of FORM GSTR 2 and FORM GSTR 3 for such period are yet to be notified, it has been decided by the competent authority to sanction refund of provisionally accepted input tax credit at this juncture. However, the registered persons applying for ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax No. Date Taxable Value Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anually along with the refund claim. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking by the supplier of deemed export supplies that he shall not claim the refund in respect of such supplies is also required to be furnished manually The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-credited to the electronic credit ledger by an order made in FORM GST RFD-1B until the FORM GST PMT-03 is available on the common portal, Further, the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Central or State Government. Thus, the refund order issued either by the Central tax authority or the State tax/UT tax authority shall be communicated to the concerned counter- 4 part tax authority within seven working days for the purpose of payment of the relevant sanctioned refund amount of tax or cess. as the case may be. This time limit of seven working days is also applicable to refund claims in respect of zero-rated supplies being processed as per Circular No- 17/17/2017-GST dated 15.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and State tax authority shall inform each other. The manner of communication as referred earlier shall be followed at the time of final sanctioning of the refund also. 7.0 In case of refund claim for the balance amount in the electronic cash ledger. upon filing of FORM GST RFD-01A as per the procedure laid down in para 24 of Circular No 17/17/2017-GST dated 15.11 2017, the amount of refund claimed Shall get debited in the electronic cash ledger. 8.0 It is also clarified that the drawback of all taxes under GST (Central Tax Integrated Tax, State/Union Territory Tax) should not have been availed while claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act. A declaration to this effect forms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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