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TMI BlogClarification in respect of refund of tax specified in section 77(1) of the Manipur GST Act and section 19(1) of the IGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... e been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as Manipur GST Act ) and section 19(1) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Manipur GST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the Manipur GST Act, 2017 reads as follows: 77. Tax wrongfully collected and paid to Central Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be required to pay any interest on the amount of integrated tax payable. 3. Interpretation of the term subsequently held 3.1 Doubts have been raised regarding the interpretation of the term subsequently held in the aforementioned sections, and whether refund claim under the said sections is available only if supply made by a taxpayer as inter-State or intra-State, is subsequently held by tax officers as intra-State and inter-State respectively, either on scrutiny/ assessment/ audit/ investigation, or as a result of any adjudication, appellate or any other proceeding or whether the refund under the said sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 89 of the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as Manipur GST Rules ) vide notification No. 07/2021-State Tax dated 25.09.2021. The said sub-rule (1A) of rule 89 of Manipur GST Rules, 2017 reads as follows: (1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.no. Scenario Last date for filing the refund claim 1 Having realized on his own that the said transaction is an inter-State supply, A paid IGST in respect of the said transaction on 10.05.2021. Since A has paid the tax in the correct head before issuance of notification No. 07/2021-State Tax, dated 25.09.2021 , the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 ( two years from date of notification ) 2 Having realized on his own that the said transaction is an inter-State supply, A paid IGST in respect of the said transaction on 10.11.2021 i.e. after issua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tax) The examples above are only indicative one and not an exhaustive list. Rule 89 (1A) of the Manipur GST Rules would be applicable for section 19 of the IGST Act also, where the taxpayer has initially paid IGST on a specific transaction which later on is held as intra-State supply and the taxpayer accordingly pays CGST and SGST on the said transaction. It is also clarified that any refund applications filed, whether pending or disposed off, before issuance of notification No.07/2021-Statel Tax, dated 25.09.2021 , would also be dealt in accordance with the provisions of rule 89 (1A) of the Manipur GST Rules, 2017. 4.4 Refund under section 77 of the Manipur GST Act / section 19 of the IGST Act would not be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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