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TMI BlogProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.X X X X Extracts X X X X X X X X Extracts X X X X ..... RM GST RFD-06 . The matter has been examined and in order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner of State tax, in exercise of its powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST Act ), hereby clarifies the issues raised as below: 2. Appeals against rejection of refund claims are being disposed offline as the electronic module for the same is yet to be made operational. As per rule 93 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as Assam GST Rules ), where an appeal is filed against the rejection of a refund claim, re-crediting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for refund under the category Refund on account of assessment/provisional assessment/appeal/any other order the proper officer would sanction the amount of refund as allowed in appeal or in subsequent forum which was originally rejected and shall make an order in FORM GST RFD 06 and issue payment order in FORM GST RFD 05 accordingly. The proper officer disposing the application for refund under the category Refund on account of assessment/provisional assessment/appeal/any other order shall also ensure re-credit of any amount which remains rejected in the order of the appellate (or any other authority). However, such recredit shall be made following the guideline as laid down in para 4.2 of Circular no. Circular No.24/2018- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment/provisional assessment/appeal/any other order , the latter shall communicate to the proper officer who rejected the refund claim to close the ARN as above only after obtaining the undertaking as referred in para 4.2 of Circular no. Circular No.24/2018-GST (No. CT/GST-15/2017/195 dated 25.10.2018). 6. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 7. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 8. This Circular shall be deemed to have been issued on 1st October, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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