Clarification on certain refund related issues

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..... m/Sir The Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and customs, GST Policy wing vide Circular No. 166/22/2021-GST dated 17 th November, 2021 has issued a clarification on certain refund related issues, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 166/22/2021-GST dated 17 th November 2021 by the Government of India, Ministry of Fi .....

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..... sub- section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed, would be applicable in cases of refund of excess balance in electronic cash ledger? No, the provisions of sub-section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed, would not be applicable in cases of refund of excess balance in electronic cash ledger. 2. Whether certification/ declaration under Rule 89(2)(l) or 89(2)(m) of CGST Rules, 2017 is required to be furnished along with the application for refund of excess balance in electronic cash ledger? No, furnishing of certification/ declarati .....

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..... iso to sub-section (1) of section 54, read with sub-section (6) of section 49 of CGST Act. 4. Whether relevant date for the refund of tax paid on supplies regarded as deemed export by recipient is to be determined as per clause (b) of Explanation (2) under section 54 of CGST Act and if so, whether the date of return filed by the supplier or date of return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds? Clause (b) of Explanation (2) under Section 54 of CGST Act reads as under: (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the ret .....

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