9911796707
TMI BlogClarification in respect of refund of tax specified in section 77(1) of the HPGST 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 ..... ereinafter referred to as IGST Act ). In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, in exercise of powers conferred by section 168 of the HPGST Act, the issues are hereby clarified as detailed under : 2.1 Section 77 of the HPGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 HPGST 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 made by a taxpayer is subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od 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 rule 89 of the HPGST Rules, 2017 clarifies that the refund under section 77 of the HPGST 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d IGST in respect of the said transaction on November 10, 2021, i. e., after issuance of Notification No. 35/2021-State Tax, dated 22nd October, 2021 Since A has paid the correct tax on November 10, 2021, in terms of rule 89(1A) of the HPGST 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 of Notification No. 35/2021-State Tax, dated 22nd O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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