Clarification on certain issues related refund

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..... Circular No.03 Dated: 14- 11-2018 Subject: Clarification on certain issues related refund - Reg. This office is in receipt of representations seeking clarification 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 form .....

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..... D-04/06) in cases where refund application is not re-submitted after the issuance of a deficiency memo (in FORM GST RFD-03). It was also Clarified that once a deficiency memo has been issued against an application for refund, the amount of Input Tax Credit debited under sub-rule (3) of rule 89 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereinafter referred to as the JKGST Rules .....

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..... ST RFD-01B) is not required to be carried out and the rectified refund application would be accepted by the jurisdictional tax authorities with the earlier ARN itself. It is further clarified that a suitable clarification would be issued separately for cases in which such re-credit has already been carried out. 3. Allowing exporters who have received capital goods under EPCG to clai .....

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..... ded approval to the proposal of suitably amending the said sub-rule along with sub-rule (4B) of rule 89 of the GST Rules prospectively in order to enable such exporters to avail the said facility notification No. 54/2018 - Central Tax dated the 9th October, 2018 has been issued to carry out the changes recommended by the CST Council. Alongside the amendment carried out in the said sub-rule throu .....

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..... ugh import in terms of notification No. 79/2017-Customs dated 13th October, 2017 or through domestic procurement in terms of notification No. 48/2017-Central Tax, dated 18th October, 2017, shall continue to be eligible to claim refund of IGST paid on exports and would not be hit by the restrictions provided in the said sub-rule. All clarifications issued in this regard vide any Circular issued ear .....

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