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TMI BlogRefund of Tax [ Section 54(1) read with rule 89 of CGST Rules ]X X X X Extracts X X X X X X X X Extracts X X X X ..... and Immunities) Act, 1947, Consulate or Embassy of foreign countries on any inward supply Time Limit for claiming refund * As per section 54(1) of CGST Act Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. * Exception:- Circular No. 166/22/2021-GST DATED 17-11-2021 clarifies time limit provision for filing of application doesn't apply to refund of excess balance in electronic cash ledger. * A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of section 49(6), may claim such refund in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner * In case of Special Economic Zone, the application for refund shall be filed by * (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; * (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone * In case of deemed export the application may be filed by, - * (a) the recipient of deemed export supplies; or * (b) the supplier of deemed export supplies in cases where the recipient does not avail of input t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the common portal electronically, clearly indicating the date of filing of the claim for refund Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. * The applicant may, at any time withdraw the said application for refund by filing an application in FORM GST RFD-01W. Rule 91 Grant Of provisional Refund * The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund is due to the applicant , shall make an order in FORM GST RFD- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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