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TMI BlogSTATUTORY PROVISIONS AND MANNER OF FILING CLAIM FOR REFUND UNDER GST LAWX X X X Extracts X X X X X X X X Extracts X X X X ..... umentary evidence prescribed to establish that a refund is due to the applicant; and * Evidence that incidence of duty has not been passed on by him to any other person. * However, where the amount claimed as refund is less than two lakh rupees, self- declaration based on documents available with him is sufficient - Section 54(4) of CGST Act, 2017. 3.2 Refund of IGST paid on services exported - Refund of IGST paid on services exported shall be filed in FORM GST RFD-01 and shall be dealt in accordance with provisions of Rule 89 of CGST Rules, 2017 (Rule 96(9) of CGST Rules, 2017) 3.3 Refund of IGST paid on goods exported- (a) Refund of IGST paid on export of goods is processed and disbursed by Customs. (b) As per Rule 96(1) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 shall be filed by the supplier of goods along with the documentary evidences mentioned in Rule 89(2) of CGST Rules, 2017 after the goods have been admitted in full in the Special Economic Zone for authorized operations, as endorsed by the specified officer of the Zone. 3.5 Refund application in case of supply of services to SEZ- In respect of supply of services to a Special Economic Zone unit or a Special Economic Zone Developer, the application for refund in FORM GST RFD-01 shall be filed by the supplier of services along with such evidence specified in Rule 89(2) of the CGST Rules, 2017 regarding supply and receipt of services for authorized operations, as endorsed by the specified officer of the Zone. 3.6 Refund claim in case of 'De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t claim the refund in respect of such supplies is also required to be furnished. (v) The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit/Bio Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with. (vi) As per the provisions of Rule 89(2)(g) of the CGST Rules, 2017, the statement 5B of FORM GST RFD-01 is required to be furnished for claiming refund on supplies declared as deemed exports. (vii) Rule 89(4A) of CGST Rules, 2017 provides for refund of ITC availed in respect of other inputs or input services used in making zero-rated s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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