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TMI BlogClarification in respect of refund of tax specified in section 77(1) of the Assam 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 ..... einafter referred to as the Assam GST Act ) and section 19(1) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act ). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Principal Commissioner of State Tax, Assam, in exercise of its powers conferred by section 168 of the Assam GST Act, hereby clarifies the issues detailed hereunder : 2.1 Section 77 of the Assam 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 on a transaction considered by him to be an intra-State supply, but which is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -State 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 the Assam GST Act, 2017 or under section 19 of the 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rule 89 of the Assam GST Rules, 2017 clarifies that the refund under section 77 of the Assam GST Act/section 19 of the IGST Act, 2017 can be claimed before the expiry of two years from the date of payment of tax under the correct head, i. e., integrated tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an inter-State supply, A paid IGST in respect of the said transaction on November 10, 2021, i. e., after issuance of sub-rule (lA) of rule 89 of Assam GST Rules, 2017, i. e., September 24, 2021 Since A has paid the correct tax on November 10, 2021, in terms of rule 89(1A) of the Assam GST Rules, the last date for filing refund application in Form GST RFD-01 would be November 9, 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 of A has held the transaction as an inter-State supply and accordingly, A has paid the IGST in respect of the said transaction on May 10, 2019 Since A has paid the tax in the correct head before issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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