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TMI BlogGST REFUNDX X X X Extracts X X X X X X X X Extracts X X X X ..... Deficiency memo issued for not attaching SELF- DECLARATION under rule 89(2)(l) . Is it necessary for refund of tax paid on input services used in making zero rated supplies for exports ? - Reply By Ravinesh Sinha - The Reply = The declaration under rule 89(2) l is not required if refund claimed is under clause (b) of sub-section (8) of section 54 of the Act If refund claim is of Unuli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized ITC under sub section (3) of section 54 ,no such declaration is required.pl see the format attached to RFD -01 - Reply By MAYUR BHADANI - The Reply = Thank You Ravineshji for your reply.. - Reply By Amit Agrawal - The Reply = Rule 89 (2) (l) of the CGST Rules, 2017 states as follows: a declaration to the effect that the incidence of tax, interest or any other amount claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 ; Clause (b) of sub-section (8) of section 54 reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows:- refund of unutilised input tax credit under sub-section (3) And said sub-section (3) deals with refund of any unutilised input tax credit due to zero rated supplies made without payment of tax; These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By MAYUR BHADANI - The Reply = Thank you Amit Agrawal Sir, I kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w your are always guiding thousands of professionals. You have vast knowledge and sharing it everyone who is in need. - Reply By Amit Agrawal - The Reply = Dear Shri Mayur Bhadani Ji, It is my pleasure and you are welcome! - Reply By PAWAN KUMAR - The Reply = Declaration not required to be attached since it is unutilized itc refund claim and covered under section 54(8)(a) . - GST REFUND - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Query Started By: - MAYUR BHADANI Dated:- 7-9-2022 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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