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TMI BlogClarification on refund related issues.X X X X Extracts X X X X X X X X Extracts X X X X ..... redit as per those invoices, the details of which are uploaded by the supplier in Form GSTR-1 and are reflected in the Form GSTR-2A of the applicant. Para 5 of the said circular is reproduced below : 5. Guidelines for refunds of input-tax credit under section 54(3) : 5.1 In terms of para 36 of Master Circular on refund issued vide Memo No. 3561/GST-2, dated December 16, 2019 (Circular No. 125/44/2019-GST, dated November 18, 2019 [3] issued by the Centre), the refund of ITC availed in respect of invoices not reflected in Form GSTR-2A was also admissible and copies of such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the HGST Rules, 2017 vide Notification No. 99/GST-2, dated November 18, 2019, various references have been received from the field formations regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the Form GSTR-2A of the applicant. 5.2 The matter has been examined and it has been decided that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in Form GSTR-1 and are reflected in the For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 1, 2022, therefore, the said restriction on availability of refund of accumulated input-tax credit for a tax period on the basis of the credit available as per Form GSTR-2B for the said tax period or for any of the previous tax periods, shall be applicable for the refund claims for the tax period of January 2022 onwards. However, in cases where refund claims for a tax period from January 2022 onwards has already been disposed of by the proper officer before the issuance of this circular, in accordance with the extant guidelines in force, the same shall not be reopened because of the clarification being issued by this circular. 2. Requirement of the undertaking in Form RFD 01 inserted vide Circular issued vide No. 3561/GST-2, dated December 16, 2019 (Corresponding to Centre Circular No. 125/44/2019-GST dated November 18, 2019). 2.1 Para 7 of Circular issued vide No. 3561/GST-2, dated December 16, 2019 (Corresponding to Centre Circular No. 125/44/2019-GST dated November 18, 2019) provides for an undertaking to be provided by the applicant electronically along with the refund claim in Form RFD-01 in accordance with the rule 89(1) of the HGST Rules. Para 7 of Circular issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be submitted electronically along with the refund claim. Undertaking in Form GST RFD 01 : I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 of the CGST/SGST Act have not been complied with in respect of the amount refunded. 2.4. Consequentially, annexure A to the Circular issued vide No. 3561/GST-2 dated December 16, 2019 (Corresponding to Centre Circular No. 125/44/2019-GST, dated November 18, 20192), also stands amended to the following extent : (i) Undertaking in relation to sections 16(2)(c) and section 42(2) wherever mentioned in the column Declaration/Statement/Undertaking/Certificates to be filled online may be read as Undertaking in relation to sections 16(2)(c) . (ii) Copy of GSTR-2A of the relevant period wherever required as supporting documents to be additionally uploaded stands removed/deleted. (iii) Self-certified copies of invoices entered in annexure B whose details are not found in GSTR-2A of the relevant period wherever required as supporting documents to be additionally uploaded stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or as the case may be, realization of payment in case of export of services, the said exporters are entitled to claim not only refund of unutilized input-tax credit on account of export but also refund of the integrated tax and interest so paid in compliance of the provisions of sub-rule (1) of rule 96A of the HGST Rules. 4.2 It is mentioned that in terms of sub-rule (1) of rule 96A of the HGST Rules, a registered person availing of the option to export without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT), prior to export, binding himself to pay the tax due along with applicable interest within a period of (a) fifteen days after the expiry of three months, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the goods are not exported out of India ; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of ..... 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