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TMI BlogRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchangeX X X X Extracts X X X X X X X X Extracts X X X X ..... pplied to outgoing international tourist against foreign exchange The Government vide notification no. 11/2019-State Tax (Rate) dated 01.07.2019 issued in exercise of powers under section 55 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the 'BGST Act') has notified that the retail outlets established at departure area of the international airport beyond immigration counters shall be entitled to claim refund of state tax paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply of goods to outgoing international tourists i.e. to a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re area of the international airport beyond immigration counters (hereinafter referred to as "the retail outlets") to eligible passengers: The sale of indigenous goods procured from domestic market by retail outlets to an eligible passenger is a "supply" under GST law and is subject to levy of Integrated tax but the same has been exempted vide CBIC notification No. 11/2019-lntegrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.06.2019. Therefore, retail outlets will supply such indigenous goods without collecting any taxes from the eligible passenger and may apply for refund as per procedure explained in succeeding paragraphs. 7. Who is eligible for refund: 7.1 Registration under BGST Act: The retail outlets applying for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets is not on account of the accumulated input tax credit but is refund based on the invoices of the inward supplies of indigenous goods received by them. As stated in para 6 above, the supply made by such retail outlets to eligible passengers has been exempted vide CBIC notification No. 11/2019-lntegrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.06.2019 and therefore such retail outlets will not be eligible for input tax credit of taxes paid on such inward supplies and the same will have to be reversed in accordance the provisions of the BGST Act read with the rules made there under. It is also clarified that no refund of tax paid on input services, if any, will be granted to the retail outlets. 8.3 Any supply made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by such retail outlets; (ii) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been sold to eligible passengers; (iii) Copies of the valid return furnished in FORM GSTR - 3B by the retail outlets for the period covered in the refund claim; (iv) Copies of FORM GSTR-2A for the period covered in the refund claim; and (v) Copies of the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A. 9. Processing and sanction of the refund claim : 9.1. Upon receipt of the complete application in FORM GST RFD-10B, an acknowledgement shall be issued manually by the proper officer within 15 days of the receipt of application in FORM GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the CFMS system by the jurisdictional officer and a signed copy of the sanction order shall be sent to the Treasury for disbursal of the said amount. 9.4. Where any refund has been made in respect of an invoice without the tax having been paid to the Government or where the supply of such goods was not made to an eligible passenger, such amount refunded shall be recovered alongwith interest as per the provisions contained in the section 73 or section 74 of the BGST Act, as the case may be. 9.5. It is clarified that the retail outlets will apply for refund with the jurisdictional Central tax/State tax authority only, however, the payment of the sanctioned refund amount in relation to Central tax / Integrated tax / Compensation Cess s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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