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TMI BlogClarification on certain refund related issues-X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks to clarify 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 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 each of these issues as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 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 the HGST Act can be refunded as excess balance in cash ledger? The amount deducted/collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable under HGST 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 HGST 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 Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of return, related to such supplies, by the supplier. 3. Difficulty, if any, in the implementation of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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