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TMI BlogRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counterswhen supplied to outgoing international tourist against foreign exchangeX X X X Extracts X X X X X X X X Extracts X X X X ..... e international airport beyond immigration counterswhen supplied to outgoing international tourist against foreign exchange -reg. The Government vide notification no. 11/2019-State Tax (Rate), dated 01.07.2019 issued in exercise of powers under section 55 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Manipur GST Act') has notified that the retail outlets established at departure area of the international airport beyond immigration counters shall be entitled to claim refund of all applicable State tax paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply of goods to outgoing international tourists i.e. to a person not normally resident in India, who ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regime there is no special procedure for procurement of indigenous goods for sale by DFS or DPS. Therefore, all indigenous goods would have to be procured by DFS or DPS on payment of applicable tax when procured from the domestic market. 6. Supply of indigenous goods by DFS or DPS established at departure area of the international airport beyond immigration counters (hereinafter referred to as "the retail outlets") to eligible passengers: The sale of indigenous goods procured from domestic market by retail outlets to an eligible passenger is a "supply" under GST law and is subject to levy of Integrated tax but the same has been exempted vide notification No. 11/2019-Integrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction of the course of events relating to the creation, modification or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record. 8.2. Invoice-based refund: It is clarified that the refund to be granted to retail outlets is not on account of the accumulated input tax credit but is refund based on the invoices of the inward supplies of indigenous goods received by them. As stated in para 6 above, the supply made by such retail outlets to eligible passengers has been exempted vide notification No. 11/2019-Integrated Tax (Rate) and 01/2019-Compensation Cess (Rate) both dated 29.06.2019 and therefore such retail outlets will not be eligible for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in FORM GST RFD-10B, as inserted vide notification No. 4/2019-State Tax Rules) dated 28.06.2019 manually to the jurisdictional proper officer. The said refund application shall be accompanied with the following documents: (i) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been received by such retail outlets; (ii) An undertaking by the retail outlets stating that the indigenous goods on which refund is being claimed have been sold to eligible passengers; (iii) Copies of the valid return furnished in FORM GSTR - 3B by the retail outlets for the period covered in the refund claim; (iv) Copies of FORM GSTR-2A for the period covered in the refund claim; and (v) Copi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-2A. 9.3. The proper officer shall issue the refund order manually in FORM GST RFD-06 along with the manual payment advice in FORM GST RFD-05 for each head i.e., Central tax/State tax/Union territory tax/Integrated tax/Compensation Cess. The amount of sanctioned refund along with the bank account details of the retail outlets shall be manually submitted in the to the Nodal Officer Refund and a signed copy of the sanction order shall be sent to the Treasury Officer Cyber Treasury for disbursal of the said amount. 9.4. Where any refund has been made in respect of an invoice without the tax having been paid to the Government or where the supply of such goods was not made to an eligible passenger, such amount refunded shall be recovered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure-A Form to be maintained by a Retail Outlet (as per Circular No. 24/2019- GST dated 01.07.2019) Airport: GSTIN Number: Inward Supplies Name of the Supplier GSTIN of supplier Invoice No. Date HSN Code Quantity Taxable value Integrated Tax Central Tax State / UT Tax Cess Corresponding Outward Supplies (Not charged to tax) Name of Passenger Flight No. /date Passport No. Date of Issue Arrival flight/ date Tax invoice No. /date HSN code Quantity Taxable value Integrated Tax Central Tax State / UT Tax Cess Annexure-B Declaration for purchase of Tax free Goods by a eligible passenger I (Name ____), holder of the passport No:__________________ issued in (country name) declare that I am presently resident of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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