Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

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..... Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 30th December, 2021 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam / Sir, Subject: Mechanism for filing of refund claim by the taxpayers registered in erstwh .....

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..... ceived from the field formations and trade/industry that due to transfer of ITC from old GSTIN to new GSTIN, the taxpayers are unable to apply for refund on account of zero-rated supplies and inverted rated structure for the period prior to merger in respect of old GSTIN as they have no ITC available in the electronic credit ledger of the old GSTIN for debiting the amount from electronic credit le .....

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..... nable such taxpayers to file refund claim for the period prior to merger: i. The application for refund shall be filed under Any other category on the GST portal using their new GSTIN. In the Remarks column of the application, the applicant needs to enter the category in which the refund application otherwise would have been filed. For example, if the applicant wants to claim refund of unut .....

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..... applicant, in writing, if required, to debit the said amount from the electronic credit ledger through FORM GST DRC-03 . Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment order in FORM GST RFD-05. iv. For the categories of refund where debit of ITC is not required, the applicant may apply for refun .....

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