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TMI BlogProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forumX X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the 31st Oct., 2019. Madam/Sir, Subject: Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum regarding Various Doubts have arisen on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM 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, in exercise of powers conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment/appeal/any other order . The registered person shall be required to give details of the type of the Order (appeal/any other order), Order No., Order date and the Order Issuing Authority. The registered person would also be required to upload a copy of the order of the Appellate or other authority, copy of the refund rejection order in FORM GST RFD 06 issued by the proper officer or such other order against which appeal has been preferred and other related documents. 4. Upon receipt of the application 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 originall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the electronic credit ledger of the claimant, provided that the registered person is not challenging the order in a higher forum. For this purpose, FORM GST RFD 01B under the original ARN which has so far not been uploaded will be uploaded with refund sanctioned amount as ₹ 80/- and the amount to be re-credited as ₹ 20/-. In case, the proper officer who rejected the refund claim is not the one who is disposing the application under the category Refund on account of assessment/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. 59/33/2018 GST dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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