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TMI BlogPROCEDURE AND CONDITIONS FOR FILING REFUND CLAIMX X X X Extracts X X X X X X X X Extracts X X X X ..... efund of any amount from the balance in Electronic Cash Ledger then the said amount shall be first debited in the Electronic Cash Ledger. (Rule 87(10) of CGST Rules, 2017) (ii) The debit in Electronic Cash Ledger is required as on sanction, the refund will be credited to the bank account of the applicant. (iii) Refund from balance in Electronic Cash Ledger can be made without limitation of time. (Section 54(1) of CGST Act, 2017) (iv) If the refund so claimed is rejected, either fully or partly, the amount equivalent to the amount rejected shall be credited, to the Electronic Cash Ledger by the Proper Officer by an order made in FORM GST PMT-03. (Rule 87(11) of CGST Rules, 2017) 4.4 Debit to Electronic Credit Ledger if refund of Input Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional Proper Officer to re-credit the amount equivalent to the amount of refund paid back in cash, to Electronic Credit Ledger. (iii) If the Proper Officer is satisfied that the full amount of erroneous refund along with applicable interest and penalty, has been paid by the taxpayer in FORM GST DRC-03 by way of debit in Electronic Cash Ledger, he shall re-credit the amount in Electronic Credit Ledger, equivalent to the amount of erroneous refund so deposited by the registered person. An order in FORM GST PMT-03A has to be passed, preferably within a period of 30 days from the date of receipt of request for re-credit of erroneous refund amount so deposited or from the date of payment of full amount of erroneous refund along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prematurely due to some reasons. The application for refund is required to be filed in FORM GST RFD-01 on the common portal under the category 'Refund for unregistered person'. The applicant is required to upload statement 8 (in pdf format) and all the requisite documents as per the provisions of sub-rule (2) of rule 89 of the CGST Rules, 2017. The applicant should also upload the certificate issued by the supplier in terms of clause (kb) of sub-rule (2) of rule 89 of the CGST Rules, 2017, and any other document(s) to support his claim that he has paid and borne the incidence of tax and that the said amount is refundable to him. 4.8 Functionality has been made available on the common portal, which allows unregistered persons to take a te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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