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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 exchange.X X X X Extracts X X X X X X X X Extracts X X X X ..... st foreign exchange -reg. No. CT/GST-15/Pt-I/2017/110.- The Government vide notification no. 11/2019-State Tax (Rate) [FTX.56/2017/474 dated 05.09.2019] issued in exercise of powers under section 55 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST 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 all applicable 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enous goods : Under GST regime there is no special procedure for procurement of indigenous goods for sale by DFS or DPS. Therefore, all indigenous goods would have to be procured by DFS or DPS on payment of applicable tax when procured from the domestic market. 6. Supply of indigenous goods by DFS or DPS established at departure 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 notification no. 11/2019-State Tax (Rate) [FTX.56/2017/474 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerated, time stamped record that allows for reconstruction of the course of events relating to the creation, modification or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record. 8.2 Invoice-based refund: It is clarified that the refund to be granted to retail outlets 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 notification no. 11/2019-State Tax (Rate) [FTX.56/2017/474 dated 05.09.2019] and therefore such retail ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the common portal, these retail outlets shall apply for refund by filing an application in FORM GST RFD-10B , as inserted vide notification No. FTX.56/2017/472 dated 05.09.2019 manually to the jurisdictional proper officer. The said refund application shall be accompanied with the following documents: (i) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been received 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is reiterated that the retail outlets would be required to submit hard copies of only those invoices of inward supplies that have not been reflected in FORM GSTR-2A. 9.3 The proper officer shall issue the refund order manually in FORM GST RFD-06 along with the manual payment advice in FORM GST RFD-05 for each head i.e., Central tax/State tax/Union territory tax/lntegrated tax/Compensation Cess. The amount of sanctioned refund along with the bank account details of the retail outlets shall be manually submitted as per prevailing system for release of payment. 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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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