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TMI BlogClarification in respect of refund of tax specified in Section 77(1) of the Goa 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 ..... ). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa GST Act, hereby clarifies the issues detailed hereunder: 2.1 Section 77 of the Goa GST Act, 2017 reads as follows: 77. Tax wrongfully collected and paid to Central Government or State Government. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s intraState 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 taxpayer himself as intra-State and inter-State respectively. 3.2 In this regard, it is clarified that the term subsequently held in Section 77 of Goa GST Act, 2017 or under Section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or inter-State respectively or where the inter-State or intra-State supply m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, 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: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force. 4.2 The aforementioned amendment in the Rule 89 of Goa GST Rules, 2017 clarifies that the refund under Section 77 of Goa GST Act/Section 19 of IGST Act, 2017 can be claimed before the expiry of two years from the date of payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM 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 issuance of Notification No. 38/1/2017- -Fin (R C)(217)/1937 dated 06-10-2021 Since A has paid the correct tax on 10.11.2021, in terms of rule 89 (1A) of the GOA GST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2023 (two years from the date of payment of tax under the correct head, i.e. integrated tax) 3 Proper officer or adjudication authority or appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her pending or disposed off, before issuance of Notification No. 38/1/2017-Fin(R C)(217)/1937 dated 06-10-2021, would also be dealt in accordance with the provisions of Rule 89 (1A) of the Goa GST Rules, 2017. 4.4 Refund under Section 77 of the Goa GST Act/Section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under Section 34 of the Goa GST Act in respect of the said transaction. 5. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned. Hemant Kumar, IAS, Commissioner State Tax, Goa. Panaji, 26th October, 2021. Note : Similar circular is issued under Central Goods and Services Tax Act, 2017 by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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