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TMI BlogClarification on certain refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... sentations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of his powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing of certification/ declaration under Rule 89(2)(l) or 89(2)(m) of the WBGST Rules, 2017 for not passing the incidence of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases. 3. Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51 /52 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which remains unutilized in electronic cash ledger, after discharge of tax dues and other dues payable under WBGST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in accordance with the proviso to sub-section (1) of section 54, read with sub-section (6) of section 49 of WBGST Act. 4. Whether relevant date for the refund of tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the supply of goods regarded as deemed exports, irrespective of the fact whether the refund claim is filed by the supplier or by the recipient. Further, as the tax on the supply of goods, regarded as deemed export, would be paid by the supplier in his return, therefore, the relevant date for purpose of filing of refund claim for refund of tax paid on such supplies would be the date of filing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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