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TMI BlogProcedure to claim refund in FORM GST RFD-01 subsequent to favorable 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 ..... rable 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, the Commissioner of State Tax, in exercise of its powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST 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 Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as HGST Rules ), where an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred 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 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 re-credit shall be made following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 04/09/2018 issued by the Centre. 6. Difficulties faced, if any, in implementation of the above instructions may please be brought to the notice of the Department. Amit Kumar Agrawal Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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