9911796707
TMI BlogDOCUMENTS TO BE FILED WITH REFUND CLAIMX X X X Extracts X X X X X X X X Extracts X X X X ..... re the refund is on account of export of goods, other than electricity, a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices. (iii) In case where refund is on account of export of electricity, a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under Regulation 2(l)(nnn) of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Exports, a statement containing the number and date of invoices along with such other evidence, as notified in this behalf. (viii) In a case where the claim pertains to refund of any unutilized input tax credit under Section 54(3) of the CGST Act, 2017 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (inverted duty structure), other than nil-rated or fully exempt supplies, a statement containing the number and date of invoices received and issued during a tax period. (ix) In a case where the refund arises on account of finalisation of provisional assessment, the reference number of the final assessment order and a copy of the said order. (x) A statement showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of goods and/or services or inputs and input services used in making such exports, refund of unutilized ITC accumulated on account of zero rated supplies and on account of inverted tax structure, refund of tax paid on non-supply or incomplete supply or refund voucher cases and refund of tax paid on intra-state supply, which is later held as inter-state supply or vice- versa. (xiv) A Certificate in Annex 2 of FORM GST RFD-01 issued by a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees. Such a declaration is not required to be furnished in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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