Taxmann's GST Refunds by Taxmann

Chapter-Heads

E G A P

Chapter 2

s e r u d e c o r P d n u f e R

Chapter 3

Chapter 4

r e g d e L h s a C c i n o r t c e l E n i e c n a l a B s s e c x E

Chapter 5

s e r u d e c o r P t r o p m I d n a t r o p x E

Chapter 6

T S G I f o t n e m y a P n o s e c i v r e S r o / d n a s d o o G f o t r o p x E

Chapter 7

g n i k a t r e d n u f o r e t t e L r o d n o B r e d n u t r o p x E

Chapter 8

s t r o p x E d e m e e D

302

Chapter 9

s e r u d e c o r P d n u f e R Z E S

323

Chapter 10

e r u t c u r t S x a T d e t r e v n I

363

Chapter 11

407

r fe o d nr oO i t r a e zh i l t a nO i y F n -a td n n ea ml sa s e e p s p s AA , lt a n ne om i s s i v s e os rs PA ,l t n a en o mi si s s v e o s s r AP

I-5

240 u

169 u

119 u

111 u

104 e c n e t r e v d a n I r o e k a t s i M o t e u D x a T f o t n e m y a P s s e c x E

35 u

1 s d n u f e R T S G o t n o i t c u d o r t n I Chapter 1

S D A E H R E T P A H C

E G A P

Chapter 12

Chapter 13

s d n u f e R s u o e n a l l e c s i M Chapter 14

) d n u f e R ( t r o p p u S y r a t e g d u B f o e m e h c S Chapter 15

Appendix 1:

503 Appendix 2:

s e c i v r e S d n a s d o o G l a r t n e C f o s m r o f d n7 a1 s0 e l 2 u , rs tl e n au vR ex l e a RT

APPENDICES

x a T s e c i v r e S d n a s d o o G l a r t n e C f o s n o i t c e s t7 n 1 a0 v2 et , l e c RA s n o i t a c i f i r a l C d n a s r a l u c r i C

y r o s i v d A N T S G

8 1 0 2 , s n o i t a l u g e R t s o P y b s t r o p x E

783 Appendix 6:

581 Appendix 4:

s n o i t a c i f i t o N

774 Appendix 5:

570 Appendix 3:

491 ’ a n a j o Y j o h B a v e S ‘ r e d n u ) d n u f e R ( e c n a t s i s s A l a e i c m ne ah nc i F S u

459 u

433 u

415 s n o s r e P r o s e i d o B N U r o s e i s s a 5 b5 mn Eo i yt c be es dr ae Md n su e s d a e h fi ct i r uo PN u

I-6

513

Contents

E G A P

w a L T S G n i n o i s i v o r p d n u f e R

w a L T S G n i d n u f e r f o e p o c S

4 5 n o i t c e s r e p s a d n u f e R f o s n o i s i v o r P

T S G n i s d n u f e r f o t s i l e v i t s u a h x E

n o s A [ l a t r o p n o m m o c T S G e h t t a e l b a l i a ] v1 a2 0 s2 e i , t t i s l u a ng ou i A t c h nt u8 F2 l a t r o p n o m m o c T S G e h t t a e l b a l i a v a s n o i t p o d n u f e R

a g n i r u d d n u f e r f o y r o g e t a c h c a e r o f n o i t a cd i o l i p r pe ap ex na ot e l yg l n n i Os

s w a l g n i t s i x e r e d n u d i a p s e x a t f o d n u f e R

y l i r a r o p m e t d n u f e r s a d e w o l l a e b C T I d e t p e c c a y l l a n o i s i v o r P

d n u f e r f o e s o p r u p e h t r o f e t a d t n a v e l e r f o e c n a c fi i n g i S

REFUND PROCEDURES

e c n e d i v e y r a t n e m u c o d h t i w d e i n a p m o c c a e b o t n o i t a c i l p p A

m i n a o c l i t a d c n fi u i f t r e e r c f / o n g o n i t i a s s r e a l c c o e r D P

1 0 D F R T S G n i d n u f e r g n i m i a l c r o f n o i t a c i l p p a f o g n i l i F

) N R A ( r e b m u N e c n e r e f e R n o i t a c i l p p A f o n o i t a r e n e G

2.5

2.3

I-7

2.4

2.2

1.11

2.1

25 1.10

21 1.8

22 1.9

21 1.7

15 1.6

5 1.4

1 1.2

12 1.5

4 1.3

1 1.1

n o i t c u d o r t n I

INTRODUCTION TO GST REFUNDS

S T N E T N O C

E G A P

s n r u t e r l l n a o f i o t a g c n i l i p l fi p a r e t n m f i o a a i l y t c a l c d n i l o p n d d p u e e f l a e l fi fi d r e e b e n h u b t f o o e f t o d t r t e n g n o n m i i e t l e a fi m e c e i f g d l o n p y d p o a e t i i l t c w d i a c n d o i o n u i l p k f r p e e c A R P A 2.11-1

h s a C c i n o r t c e l E m o r f d n u f e r o t s e t a l e r n o i t a r ce i g l p d pe AL

52 2.11-2

c i n o r t c e l E m o r f n a h t r e h t o d n u f e r o t s e t a l e r r e ng od i t e a cL i lh p s pa AC y l p p u s d e o t m a r e o m r e y z c f n o e i t c n fi n u e o o d i t c a r c c o i a l n t p n e p o m a m i e d a g n l u d f c e e d l w r n u o e f n h e k t r c n f a i o f s g e o i n c e n i s c e s n i e a c c u fi o s e r s D P I d n u f e r g n i n o i t c n a s r e d r O

e r e h t m o r f s e u d f o n o i t c u d e d / m i a l c d n u f e r f o g nm i d i l a o l hc hd t n i u Wf r e d r o d n a y l p e r , e c i t o n e s u a c w o h s f o e c n a u s s I

r e d r o d n u f e r f o e u s s I

0 0 0 1 R N I n a h t s s e l s i t n u o m a m i a l c d n u f e r f i d n u f e r o N

n o i t a c i l p p a d n u f e r f o l a w a r d h t i W

s d n u f e r d e y a l e d n o t s e r e t n i g n i n o i t c n a s r e d r O

d n u F e r a f l e W r e m u s n o C

e nn h o o t ss r r o e t e pp n ae o ,l r i b t oa a t c u x i a l b p t i r p t t n a s i e f Dd o i e s ce g i r n v i r n s e s o e Sn c ta o u r pr p no I 0 & n1 gg an n yo ni i l s bi t fi s dc e ee lc l a s u o fir nr de ap nd un m& f u g e mn rx i r a ol ot r fi f f g e mi n ti n i f y i l l aa h n So Cp

n o i t a c i l p p a d n u f e r l i N

MISTAKE OR INADVERTENCE

y n a f i , x a t f o t n e m y a p s s e c x E

n o i t a c i l p p a g n i k a m r o f t i m i l e m i T

e t a d t n a v e l e R

108

3.3

c i d s i r u j o t l a t e r t o a t p S n r o o m e r m t o n c e C T e S h G t o m t o n r f o i t n a o c i r l t i e a p cc p i fi a l f p po f ar o e t fp n o o e rr e p m f n l s g a nn i ao s s r i A Tt

107

3.2

2.24

104

3.1

2.23

2.25

81 2.22

78 2.20

71 2.18

79 2.21

78 2.19

71 2.17

67 -

2.16

2.11

62 2.15

50 2.10

57 2.14

49 2.9

54 2.13

48 2.7

54 2.12

49 2.8

48 -

2.6

I-8

EXCESS PAYMENT OF TAX DUE TO

E G A P

e c n e d i v e y r a t n e m u c o D

y a p s s e c x e f o d n u f e r r o f n o i t a c i l p p a n a g n i l fi r o f x ea r t uf do e ct on re Pm EXCESS BALANCE IN ELECTRONIC CASH LEDGER r e g d e l h s a c c i n o r t c e l e n i e c n a l a b s s e c x E n o i t a c i l p p a g n i k a m r o f t i m i l e m i T e c n e d i v e y r a t n e m u c o D

4.5

nh i s a tc n uc i on mo r at c re e l he t o o t yt nc AA / eT eS FG / yC t r l e a nd en Pu /r t e s g e d s r t ec e l t n A h I sr / e xah act co Ti nn fo o a rf rt o c e f er s l e neg aed r he Tt l

117

4.6

y b r e g d e l h s a c c i n o r t c e l e e h t n i d e t i s o p e d t n u o m aP fR o / dP nR uI fe e h Rt

113 4.4

e c n a l a b s s e c x e f o d n u f e r r o f n o i t a c i l p pr ae g nd ae gl nh i l s fi a rc oc f i en r o ut r dc ee cl oe rn Pi EXPORT AND IMPORT PROCEDURES

y l p p u s d e t a r o r e Z

s e c i v r e s r o / d n a s d o o g f o t r o p x E

s e c i v r e s r o / d n a s d o o g f o e b n a c s t r o p x E

e e p u R n a i d n I n i s d e e c o r p t r o p x e f o n o i t a z i l a e R

T S G f o t x e t n o c e h t n i a i d n I f o g n i n a e M

T S G f o t x e t n o c e h t n i e t a t S

5.2-5

sn e o cs r r ue op sr t u e h ot so e n ca i v o r t e s t c fa o r rn t e t o r oc ps xe ei c v er a he i t d ysn beI he tt d n i s eft mou tno a eod i t r e r t t a xoc apo Tal

5.2-6

n o i t a m r o f n I f o y l p pS ) ue sT oI t ( ds ee t c a i l v e r r e sS t b d ue ob l da nn oe ny og i t o a l co fin i h r c a e l C T

131

5.2-7

o n h c e T n o i t a m r o f n I f o y l p p u s gs ne i c d i rv a r ge eS r d ne ol i b t a a cn fie i r y a g l o C l

134

5.2-8

t fr o o tp u x oe r no ef ki s as t a / b t n t en s e sm dn og i os gn o fc o n to c er po sn e o r i t i nb i i nh x oe n i t o rt a i coo fif m a i r i o d a l r np C I

s t s o P y b s t r o p x E

139

5.2-9

128

5.2-3

121 5.2-1

129

134

5.2-4

126 5.2-2

121 5.2

113 4.2

119 5.1

113

118

4.3

111 4.1

108 3.5

108 3.4

S T N E T N O C

I-9

130

S T N E T N O C

E G A P

s e i l p p u s d e t p m e x e r o / d n a e l b a x a t f o t r o p x e r o f s t n e m u c o D l l i B g n i p p i h S n i n o i t a m r o f n i y r o t a d n a m N I U / N A P / N I T S G t r o p x e f o s y a W

t u o h t i w ) T U L ( g n i k a t r e d n U f o r e t t e LT rS oG I df no ot bn re e m dy na Up

142

d n u f e r s a d e m i a l c d ee bt r no ap cx he cn i e h e wb Te Sv Ga Ih fs o d o to n eg me h yt ar pe t nf Oa s t r o p x e f o e s a c n i d n u f e r f o s o i r a n e c s e l b i s s o P 2 E R A / 1 E R A h t i w y a w a e n o D s p i r c s t i d e r c y t u d n o T S G

n a t u h B d n a l a p e N o t s d o o g f o t r o p x E

s r e t r o p x E e h t y b 1 R T S G n i d e h s i n r u f e b o t d e r i u q e r s l i a t e D e m e h c S ) U O E ( t i n U d e t n e i r O t r o p x E f o s u t a t S s t r o p m I

T S G r e d n u s t r o p m i f o y t i l i b a x a T

dd l e o d sn / do eb r r s e m f s o ns t au r t c s da o on gi nD oE TT SI GS /O TP SE GD I fG o N I yE t e i Bs l i u b aEo cLh i e Ir l p pHa AWw T S G n i s e l a s s a e s h g i h f o t n e m t a e r T

s Z E S y b s e c i v r e s d n a s d o o g f o t r o p m i f o t n e mT tS a eG r n Ti

T S G n i s e c i v r e s f o t r o p m i f o t n e m t a e r T

EXPORT OF GOODS AND/OR SERVICES ON PAYMENT OF IGST

d n u f e r T S G I f o g n i s s e c o r P

T S G I f o t n e m y a p n o t r o p x E

s d o o g f o s t r o p x e n o d i a p T S G I f o d n u f e R

s e c i v r e s f o s t r o p x e n o d i a p T S G I f o d n u f e R

EXPORT UNDER BOND OR LETTER OF UNDERTAKING

g n i k a t r e d n U f o r e t t e L r o d n o B r e d n u t r o p x E

r o d n o B r e d n u s d o o g f o s t r o p x e g nn oi k da i a t r pe xd an t fU o f do r ne ut ft e e RL

276

7.1-1

224

6.2-2

175

6.2

240

7.1

175

6.2-1

169

6.1

165 5.12-5

165 5.12-4

161 5.12-2

160 5.12

164 5.12-3

160 5.12-1

155 5.11

152 5.9

150 5.7

153 5.10

150 5.8

149 5.6

141 5.5-2

141 5.4

5.5-1

141 5.5

140 5.3

I-10

E G A P

r e d n u S E C I V R E S f o s t g r n oi pk xa er t e nd on dU i a f po r xe at t t e fL o r do nd un fo e RB

th i d t i ew r Cs e xc ai Tv r te u s pr no I fs o d do no ug fo f e r s rr t oo f p nx oe i t f a o ct i l n p pu ao c nc x aa a t enf l oo fi odt t en t e ea r ulm duy ema cup t ocu rc Pa o DEEMED EXPORTS s t r o p x e d e m e e D

s d o o g f o y l p p u s f o e s a c n i y l n o s t r o p x e d e m e e D

n r u t e r T S G e h t n i s t s r t o r o p p x x e e d d e e m m e e e e d d f s o a s l i d a e t fi e i d t o g n n i s h e i s l i p n p r u u S F s t r o p x e d e m e e d f o e s a c n i d n u f e r f o m i a l C

304

s a s n o i t c a s n a r t r e d i s n o c o t l i c n u o C T S G f o n os i t t r a o dp nx ee md me om ce ee Rd t n e i p i c e r e h t y b d n u f e r f o m i a l C

r e i l p p u s e h t y b d n u f e r f o m i a l C

n o i t a c i l p p a g n i k a m r o f t i m i l e m i T

e t a d t n a v e l e R

e c n e d i v e y r a t n e m u c o D

f o t n e i p i c e r a s a d n u f e r r o f n o i t a c i l p p a n a e l s fi t r oo t p x ee r u dd ee cm oe re Pd

f o r e i l p p u s a s a d n u f e r r o f n o i t a c i l p p a n a e l s fi t r oo t p x ee r u dd ee cm oe re Pd

SEZ REFUND PROCEDURES

s r e p o l e v e d / s t i n u Z E S o t e d a m s e i l p p u s d r a w t u O

s r e p o l e v e d / s t i n u Z E S y b e d a m s e i l p p u s d r a w t u O

y l p p u s d e t a r o r e Z s a r e p o l e v e d / t i n u Z E S o t y l p p u S

r e p o l e v e D / t i n U Z E S o t y l p p u s e k a m o t s n o i t p o o w T

Z E S o t s e c i v r e s r o / d n a s d o o g f o y l p p u s f o t c er pe sp e r o l ne i v e dd n/ ut fi e n Ru

T S G I f o t n e m y a p n o y l p p u S

331

9.6

330

9.4

325

9.2

331

9.5

328

9.3

323

9.1

317 8.13

312 8.12

311 8.11

310 8.9

305 8.7

310 8.10

305 8.8

304 8.6

303 8.4

302 8.3

8.5

302 8.2

294

7.1-2

302 8.1

289 7.2

S T N E T N O C

I-11

S T N E T N O C

E G A P

tr n e up o ol ce cv ae nd / ot di nn uu fZ e E r rS oo f t ns oe i c t i a v cr i l e p ps ar o x nsa ad t e f o l oo fi t gn of t e eom r yy ul dpa epp cuh osi t rfw Po

tr n e up o ol ce cv ae nd / ot di nn uu fZ e E r rS oo f t ns oe i c t i a v cr i l e p x s pr a t ao f nso ad t e n o l oe fi g m of t y a eop r y ul t dpu epo cuh osi t rfw Po INVERTED TAX STRUCTURE

e r u t c u r t s x a t d e t r e v n i o t e u d n o i t a l u m u c c a t i d e r C

d e t r e v n i f o e s a c n i t n u o m a d n u f e r f o n o i t a l u c l a ce rr ou f t c au l u r t ms rx oa Ft C T I d e t a l u m u c c a f o d n u f e r g n i m i a l c r o f e t i s i u q e r e r P s r e t r o p x E t n a h c r e M o t s e i l p p u S

n o i t a c i l p p a g n i k a m r o f t i m i l e m i T

e t a d t n a v e l e R

t i d e r c x a t e tr u u pt nc i u fr o t s dy nt uu fd e r d e rt or f e nv on i I t f a co i t l p n pu ao c nc aa en l fi o od t e t ea r ul du em cu oc rc Pa

ASSESSMENT, PROVISIONAL ASSESSMENT FINALIZATION OF PROVISIONAL ASSESSMENT, APPEAL AND ANY OTHER ORDER

r ie l a d nr i O F -r te n h et mo sy s n e a s s d An la a l na oe i s p i p v oa rt , Pn , e t n m es s me ss s s e a s l s a An r o e i s di rv Oo r f p o f e o pn yo t i t n a Oz

n o i t a c i l p p a g n i k a m r o f t i m i L e m i T

e t a D t n a v e l e R

e c n e d i v E y r a t n e m u c o D

fr o e d tr n o ur oe ch ct ao ny on A dl / na ue fp e p r A r/ ot f n ne om i s t s a e cs i ls p A pl aa n no as i i ev l o fi r P o/ t t n ee r um ds es ce os rs PA

412

11.5

410

11.3

f o r e t t e L r o d n o B r e d n u r e p o l e v e d / t i n u Z E Sg n ok i t a t yr l e p pd un SU

410

11.4

410

11.2

407

11.1

393 10.6

388 10.4

397 10.7

393 10.5

388 10.3

377 10.2

356 9.7-1

363 10.1

343 9.7

337 9.6-1

I-12

E G A P

PURCHASES MADE BY EMBASSIES OR UN BODIES OR PERSONS NOTIFIED UNDER SECTION 55 s N I U r o f n o i t a r t s i g e r f o s u t a t S

s e i c n e g a N I U y b n r u t e r f o g n i l i F

d e z i l a i c e p s y b e d a m s e i l p p u s d r a w n i n o t n e m y a p x a. t c t fe o , dy nc un fe e g Ra d n u f e r f o m i a l c r o f n o i t a c i l p p A

m r o F 0 1 D F R T S G f o n o i s s i m b u s l a u n a M

y r t s i n i M r e d n u t n e m t r a p e d s e r o t s n e e t n a c f o e s a ce nc i n de nf ue fD e f Ro

, s e i s s a b m E y b ) 2 ( 4 5 n o i t c e s . rc e t de ns , un do nt i ua fs e i r n a mg ir a l O c l oa t n eo r i t ua dn er ce ot rn PI

MISCELLANEOUS REFUNDS

s t s i r u o T l a n o i t a n r e t n I f o e s a c n i d n u f e R

s e s a c r e h t o n i d n u f e R

e l b a x a t t n e d i s e r n o n r o n o s r e p e l b a x a t l a u s a c f o e s a c n i dn no us fr e e Rp

s p o h s e e r f y t u d f o e s a c n i d n u f e R

r do ei r r e p t s d i g o i er r e sp r e yr ao pfi u l xi e aD v t e a h&H t r yna bag m a ma iD N a l f& c doa nyr urd foa t e i D r r fe r f o o gTT . nn. i l o U fi i rnt h oUi f ew ml i r sh e i n g wr at e hs cr eem o nt Mi

s d n u f e r s u o e n a l l e c s i M

SCHEME OF BUDGETARY SUPPORT (REFUND)

d n u o r g k c a B

t n e m n r e v o G l a r t n e C y b e m e h c s t r o p p u s y r a t e g d u B

t r o p p u s y r a t e g d u b f o t n u o m a e h t f o n o i t a n i m r e t e D

t i n u e l b i g i l e e h t f o n o i t c e p s n I

466

14.4

460

14.2

n o i t a c i f i t n e d I e u q i n U g n i d l o h s n o s r e p r o f ) nN I oU i t ( c ur de ob rm t nu IN

463

14.3

459

14.1

457

13.5

458

13.6

443

13.4

442 13.3

428 12.8

i.e.

434 13.2

425 12.7

433 13.1

424 12.6

416 12.3

419 12.5

416 12.4

415 ’

12.2

415 12.1

S T N E T N O C

I-13

S T N E T N O C

E G A P

t r o p p u s y r a t e g d u b f o l a s r u b s i d l a u n a m r o f e r u d e c o r P

r o f s m i a l c f o g n i l fi e n i l n o d n a n t or i t o a p r p t s u i s g ey r r a et ne i l g n d ou rb of f eo r l a us dr eu cb os ri Pd s n o i s i v o r p e m e h c s y r a t e g d u B

r i m h s a K d n a u m m a J f o e t a t S d y n b o e b m y e t i h n c m s t e r d o n p i p u s y - r t a i t v e a g d d fi u f A B

l a i r t s u d n I r o f e m e h c S r o t c r ei Sm lh a s r a t K n e C& wu em Nm fa o J ef vo i t t c en pe sm r p e o pl e Tv Se GD y t i t n e d I e u q i e n c n U a t a s n i s a s j a o l Y a j i o c n h a B n a fi v e e h S t g f n o i s n n a i o t ) i N t bI i oU d n ro o Y c fB d nS o( n i a t r ae s c b m l i m r p u o p N AN n i s e x a t d i a s e h t f o t n e m e s r u b m i e r g n i m i a l c r o3 f 0 noY i B t a S c i m l p r po AF

15.4

3 0 Y B S m r o F n e i d m e e l h fi c n s o e i h t a t c r i e l p d p n a u e s h d t n f u o f g f n o i s e s s e a c e o l r e P R

497

s n d o i e t s u s t e i t c s o n r i p s u d o n i a i g l d e e r l / fi e l s b m a i i t a r l c a h t c n e e h m t e y s b r s u t b n m u i o e c r c e a f h o t f e o c n g a n n i t e r t o n p i e a R M

g n i r o t i n o m d n a n o i t c e p s n I

t n a r g / e c n a t s i s s a f o e s u s i m f o e s a c n i s e i t l a n e P

Appendix 1:

503

Appendix 2:

s e c i v r e S d n a s d o o G l a r t n e C f o s m r o f d n7 a1 s0 e l 2 u , rs e tl n au vR ex l e a RT

APPENDICES

x a T s e c i v r e S d n a s d o o G l a r t n e C f o s n o i t c e s t7 n 1 a0 v2 et , l e c RA

s n o i t a c i f i r a l C d n a s r a l u c r i C

y r o s i v d A N T S G

8 1 0 2 , s n o i t a l u g e R t s o P y b s t r o p x E

783

Appendix 6:

581

Appendix 4:

s n o i t a c i f i t o N

774

Appendix 5:

570

Appendix 3:

499

495

498

15.7

499

15.9

498

15.3

15.6

499 15.8

493 15.2

15.5

477 14.10

t r o p p u s y r a t e g d u b f o r e n n a M

FINANCIAL ASSISTANCE (REFUND) UNDER ‘SEVA BHOJ YOJANA’ SCHEME

491 15.1

485 14.11

476 cum

14.9

467 14.6

475 14.8

473 14.7

466 14.5

I-14

513

CHAPTER

d.e h ndt uef b fi o r e c r ) s 2 re ( or 9 f 8 npe e ob l i u t yR a car i me l p psd aan s u ee hc d t ne te b a i r hdc i t v s se e e y r t r p a a l n t u e n pe e i t s mb 7 e 1uv 0ca 2oh ,ds t e e c hc At n Tye d Sbi dv Ge e ei n y. ha r t 7 a fpt 1 o 0 )mn2 e o 4 , c ( m s 4 cu e 5a l u necR o obd i le t l T c a hS eh TG Ss

n i d e fi i c e p s t n u o m a f o t n e m y a P f o .) o 8 N( 2 e1 c1 nn eo r i e t f c e e Rs

t r u o C

g n i p p i h S f o e t a d & r e b m u n e h t g n i t n r i a o t p n ox cE f to n el l i mB e/ t l a l i t B S t n u o c c a f no o d n u f e f Ro ) ( ) 2 ( 9 8

t n a v e l e r f o e t a d & r e b m u n e h t g n i n i a s t e n c oi co tv n n eI t mr eo t p a x t E S

s e c i o v n I f o e t a d & r e b m u n e h t g n i n i a t n o c t n e m e t a t S

/ C R B f o e t a d & r e b m u n e h t g n i n i a t n o c t n e m eC t R a I t F S

t n u o c c a f no o d n u f e f Ro

) ( ) 2 ( 9 8

s e e h c t i n o i v d n e I fi f i o c e e t p a s d t n & e r m e e b s m r o u d n ) n e 1 e( h e 9 t h8 g t n e gl i n nu i i R a d t ro n a t o go c es t6 r i n ev e4 c o e nr ml eu ep d t R i d a vn t n E S 2 i t / n t u i o n c u c afZ E o n S r y e ol op dpto npel uud e fsa v e e fmd Ro

) ( ) 2 ( 9 8

eC hT t I od t e nl oi a i t v a a r t a o l c n es Da ah nr ee hp o Tl -e v de nd u/ ft e i r n su mZ iE a l S c t ra e h i l t p t pc ue sf f fe I

) ( ) 2 ( 9 8

goods

services

export

n i d e fi i c e p s t n u o m a f o t n e m y a P f o .) o 6 N( 7 e0 c1 nn eo r i e t f c e e Rs l a n u b i r T e t a l l e p p A

u a e t a l l e py pt ar i o nh At u

OR u

goods export b

] s e i t i r ] o s h e t i u t i a r e o h t h t y u b a d e e h s t s y a P b [ d r e e s d s r a O P e [ h r t e f d o r . O o N e e h c t n f e o r y e p f e o R C f o r e e sy c ab f i cd f e O ns s i r a e dp p nr o r ue fd P e r RO ) ( ) 2 ( 9 8

Documentary Evidence

Description

Rule

REFUND PROCEDURES

2.1 APPLICATION TO BE ACCOMPANIED WITH DOCUMENTARY EVIDENCE

S E R U D E C O R P D N U F E R

s ee l u c ri v r de i s a e Sr s di nu aq se dr oh oi c Gh lw a r 9 t 1 n 0 e2 C, es e dl i u v dR e) t t u n t e wim t osd b nu n ,s e r nm e veA ee( b ws x oa a Hh T s e c i o v n I f o e t a d & r e b m u n e h t g n e i b n i y a a t n o m c s t a n e e c m n e e d t i a v t E S ts n t ur oo cp cx aE nd oe dm ne ue fD e f Ro

s s e e c c i i o o v v n n I I f f o o e e t t a a d d & & r r e e b b m m d u uo nd ni r o ei ee hr hp t t e gx gp a i nx nt i n a a nt i i aa ag t t n n n g i on or ci cu r tu td n n ed e m m e e t t a a t t S S t tcLp n I uuN m orn t e cs ax cx he aa tty l r l nd e u oe f ] h t s t r drO e oi ne[ l d uve p n ep fI ra t e fu u Ro trs notified by the Government ) ( ) 2 ( 9 8

r e d r O t n e m s s e r s e s d A r l O a t n n i F e e m h s t s e f s o s r A e l b a m n i u F N e e h c t n f e o r y e p f e o R C tot n urn ope cfm cos s ane os ni t s oa a s l di l a na n uno f fis i e fv i Ro ) ( ) 2 ( 9 8

) ( ) 2 ( 9 8

s n o i t c a s n a r t h c u s f o s l i a t e d g n i w o h s t n e m e t a t S l tsl &u aa bwh Td s t i i T Sa yS Gpl G tI Csn a et ad ewuh q r e i ta eTs S dp hG bl uee WS shb

) ( ) 2 ( 9 8

m i a l c f o t n u o m a e h t f o s l i a t e d g n i w o h s t n e m e t a t S tt n n ue om cy ca ap ns os de ncx uxa fet e ff Ro o

eh ys r c aa a t ee n en eh i mt d ure cot oFa .r ds o fd o p nr tu o s fc i l e n dri efs l oi i a ee t p e c dyn t e ah d dci eav Cuees . s Is hyd Bi t r i n a Csw t u a th f a dne e em h l r t i e e f uv t ec i o t bo n o c de o t p t fs t do e e n t r r a i e c u h s i t f qhi i e n cw g ra g s i en i s te i ,l s a i t hca i t ne , r eed e r cre v n e e e f t e p w d r a i o v fh H e o c

vide Circular No. 125/44/2019-

GST dated 18th November, 2019

a dec-

laration to the effect from the SEZ unit or SEZ developer. ) ( ) 2 ( 9 8

- received

s e es e ss d e hn hCae t h e T c c t h t t o i i c i n oIev o yt e d i l t r a v d l br l neueso n e l r e e i S I e o c a r i f fi d p t d i v i i d o n u ao c a a a n e e e q r s md ae t9 t e a p e o a l b s fi s 1srt c d t o en0dho r 5 oo & n Ds2ocn e i a r o , h0 r m h pt y h 0 a s e Gw r a b e hu2 nra l , a s e h e t 9 t a ur m r i c hpr 1x rA wo u o t0 Tob a l n d f en2t e n) g Z -e e,t F v 1 n r s a h e( oeE detCl e n e 9 t i h s S d l l eu u/ t 1 g h8 a p d e t f . t n g p R i e t e f i i . v l n uh r n ) n e nu t est . i u s i r d n R m a d ee m wee t Z r t d h i o n y w a E m u t o g atn a l ot S u d c e i p o c o n t n s t r s ,b ftd rtr i a n e ev e t o e he e c i m o snn l t vuA p m nr e s fi l t e i ep i p e d e p c n( a we t ue i d t d x i a c sf foe v a n ee t s f E2 Dr S a IeHbT t / n t u i o n c u c a Z E fS no r oy e lop t dp o npel uud e fsa v e e fmd Ro ) ( ) 2 ( 9 8

a declaration to the effect that tax has not been collected from the SEZ unit or SEZ developer. ) ( ) 2 ( 9 8

services e

Documentary Evidence Description Rule

36 Para 2.1

w.e.f. 1st February, 2019

issued

N O I T A C I F I T R E C / N O I T A R A L C E D

rxnde r e a o n ht h i at t t fa o o o l my e rtr in on h nya ui yo r o dbt a mi t dn n aai o e pa e tpd mh e utnrs ctuos oao,a dhmmp t on e ar h r e hi se fe t lh db sb t et e ao t r o t i s ycn e u e nl l qoa d o et a r ch r ho 7s ss t 1i xae 0na r 2rtwe ,uhdn t f t cei c y u m Aa d si n Tm aa n l S oc t x Gn sa di aa i t ec hl i pdh t p,nc u fp y u fs o n a e ) ar f e o f he (hi ) t cc ,u 4 t ss ( a sn 4 5 e e r e h d e . ci nct n c i onn h n o e i i td i s dwe c r i ev noh e Se at tp

)i (v ) o 2 r ( 9 p 8t n ee l u r e Rf f hi t d i wd e db ar i ec r ns e r op i . t d c sn ea u s hf d7e i 1r a 0f s e 2o r m o, si f e a a l l euc hRf t To oS t m Gu t en ha t u fq o e)e h h t t ( ,) n t 2 c o ( e9 d p e s8s e e l a r u b sR i s h n do t ni na s I o t n o d e s s a p n e e b t o n d a h t s e r e t n i d n a x a t h c u s f o e c n e d i c n I a l c e D f o e s o p r u P

r o ) ( e s u a l c r o ) ( e s u a l c r o ) ( e s u a l c r e d n n o u s d r e e r p e r v e o h c t s o e y s n a a C e h t c a i c h fi w i t r e n C i / s n e o s i t a a C r 4 5 n o i t c e s f o ) 8 ( n o i t c e s b u s f o ) ( e s u a l c r o ) ( e s u a l c

m r o F f o 2 e r u x e n n A n i

) ( ) 2 ( 9 8

d et r n e a t t r n a hu Co c ac yA bt ds eo uC sa s r i o 1t 0n a Dt Fn Ru o Tc Sc GA

) ( ) 2 ( 9 8

Certificate

e t a c fi i t r e C

rn oi sd de os ou gs e fc o i *v ) r s e e s i l t p pu p un si dr s e eo i t l a sp r t p u o u rps n e i d z ( e nt noa orr doo i r a h e ptz o xb h ar c t u fos o s g e dc n ni i k va ur fe e sm r ) ( / n o i t a r a l c e D f o

eodnt /d hteii n t ssrne e o e um yc i pl l i p o Z n a v rpE or n pu e ,s e ssSe t i c hb Artecs I h o ua . t T/d sh Sdnd ) Gnunma ( Iafao) e r r sr 8 fd f e ( o 4 ompt5 n o )o il un 3 a e g ( l o o 6 fcv t i e m 1o n d c a nsa/x e c t e s oi i rn i , ay le t p c putl e g epo s hi n ulZt e E s rsv d e g Sera e g dn o s doa r cd i nk /th ua a t C ce , i cAr n T . m y r I u y l h e t rZwap c n e i oh el Eoml i s l S p e l w Av e a p r e Te d PuhoD *st t de

dm no ar f st dc oe of f Ge lh a t r i t w n e8 C1 0 e2 h, Tt c eA d) i t v n e m d n e9 1 m0 A2 (, y xr aa Tu sr e b ce i F v r t e s S1

le g na i h i ne pt h si dco wt nnt oh i l r l t ur i o o fpi f w e e r t r t hpfu u ft, o o o ks hB d ti t . ecr n e t ph wn ou yc wone t o rcom et c s e h t hn r hae c t i t e r seo hpn y m e t n t e b eI a nd r t r . i s toi eu e u n dlj mqe npn uemu p au nr f f eohe eo n c r b i )i sr ,d l 8 t a n ( e l n p e 4 r euc i 5e o tm hs cn nt u i d r ohj n i p cne t i u c e ehfm h Swo a t

zero-rated

supply

no requirement

Declaration

t n e m e r i u e q l u e R R

Refund Claim exceeding INR 2,00,000 Refund Claim upto INR 2,00,000 Description

proviso

Para 2.2 37

2.2 DECLARATION/CERTIFICATION b

‘refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports

S E R U D E C O R P D N U F E R

r otyrhr,tZw,,e y e i n s e o t b c l n E c e u o f v p g tU u nn de j Sndn i re o se eo n rie l n i r i u uZl H snl oaudv E p r b oip c y . f A p e o t t p r o x i d x c TSaha h u n ac / at Dmews sglU t t a A s u obme i eo fer pZo .n wrni hr i he ct u c of a a t E e t l l pZ cc ln nybn d o g S n i b a n r udl E nl lst ui enepof eS ooni t muwm e tervo a e y b r f e ta e ed l tn e n momsp deb sa c exre ehapah /dh t t n h c a mawh i m ot bi eon t od ntottr r s e o i n n f y U n rh gn or t , l o e e ) e e f Z g n vt spe u t p e m r p n E t s e r f oe ( n i e y dnue e u d r Gv or j r nashhSl e op n ew ttrpr yuu ec l he b m ndyopo os t rluxe tonbAuf a e T t fd a voav nn d sg e o s neitoi n ereDni o la e Dverhm e b p m b a m sl y h p t n s r eZot i oh oa rhl te p og st i ,r cel cei prEh ypp c v oaStaeivr s a aa h o e e n rhroea s fi pcobbcwGedbmi

tsd I e gn na a h c g n i d n o p s e s r r m or co tF a hi n t ee t d o na om t n e ee l i b h wo hs l t a r oe wv a sh i n o i t c e s b u s r e d n u t i d e r c x a t t u p n i d e s i l i t u n u f o d n u f) e 3 r ( ) (

,td d o e en u ds s i s ai v ohn ree pc e i to b o vs nn a sih i hr hi ce ch h i c h wu w o r yov f l d p dn pn u ua f s, e yr al l a a ni e or t r e da h i pw a prr o xyo al , l d t o e fh u o s s dwi r ne n uh e fi te e eb r ) (

7 7 n o i t c e s f o e c n a u s r u p n i x a t f o d n u f e r ) (

se t h n t af co i l s p n po at i fa o d sn s e a l m c rm e ho c t e o y hrf i cec uhe stp n yo s b, , n ey o nai r t oma bti c n te f s i t e mo r nn e t ry n e i vb r , ool i xGc aen t h u t es o ha C t ) (

f o e s a c e h t n i t r u o C e m e r p u S e l b n o H e h T

: r e d n u s a

, see i c trn a ne ho i t c ss nr oen spo r ac e d pno aeo yhg bwd tsn i r a f uy e nci t ecu boq ’ at e n , fe e o c i nmt h oc s i u i t j r n n n ee i t e h tc r s sui njh anw. U e‘ e s s t me . i l f e ’l e t b e nn n a eo et be i mu rm hqo ce o i nys r nieo ernt toog m t s s n uu s j o n j n l i n e a Uu b t ‘ ) (

’ Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise & Customs as reported in 2005 (181) ELT 328 S.C. ‘ ’

t n e m h c i r n e t s u j n u d e n i f e d s a h

e s n e p x e e h t t a y l b a t i u q e n i h c i r n e o t d e w o l l a e b n a c n o s r . e r pe h ot no n ta a hf To ) (

GST RFD-01 GST - RFD 01A.

Refund Claim exceeding INR 2,00,000 Refund Claim upto INR 2,00,000 Description

38 Para 2.2

i.e.

a declaration in this regard shall be required that no tax has been collected from SEZ unit on account of such supply.

Applicability of concept of unjust enrichment in GST

M I A L C D N U F E R F O G N I S S E C O R P

,rd sfdterodx eet n u o e e r hc a a em a r tet e c e b e e n n t i i hTAmt hf t f ma n o o . s u s s f l o T i wy w u e c s t n n d t s Sn c oe e oi i c i su c Go ,ndc nsrs nn e e T l e o n c q a l s s ii i uaS spaae t eCCw r a f Gvaopsi e d e c d t a e n r e I s u h h aep t nbc ( r o nt t I t ti i n dnr eli . e n f l o s a a C o e i i 7 o hb eg t we ntTaoet y p ma) 1i I ds h 0 d s l 8 dt i eda sa tp e2n hr4 ( di t t hn na h co5 p , e i p x t i aa Ta uh e d t x r c f a a c e n . a ni ne mtl e t t l ed t t rAio r es o b s g c a e e fs i ,e Tl nun tu ao t buc s eSc c lmo et l uje u b rssiesa. G i l s o r e j c s w lCh t waipcat n l n c n s c h p i h n yt t ur a e o e n e f ro l xead iwo s r op e aw fe fr r aeti t o t d) iohtbochme c t e 5 d endn ep ndwesnno ( i i i noao 4 s a n r lde r el ,rai i e e c 5 h p u i t e r p a h r t t h n t d t c ne frhen ) t n e c e u w a e5 c r e nobh o I r or t i i e ( m a . , c t m o , t de , ) 4 y s h s s i c d , u v d5 e t h n t a ei s e r n r d s n e l ch a hs uo t s n i c a u i n s t no hp r c o ff u rot i T xe onw et foe. e cce et nefhhn t a c ds h l ) erst 8 ufo fr dte ni m s s i n s ( f t o s d ui u d r o 4 a y o n m f j t e n l e 5te ye i & t n e t i i n n s r m r t d n h u d s n noa l u e e ne ii i Ta oo yotp veu a ff vS ti i l s o n c obb m n t d s c d r G i c c can an i n e e ee t sl a efi yu e r pme a r o r S dSip f s ieFc nn+yisrib n a a c l t n o e o l otvegi sTpnoh t c E p n tt r i o dgtSpint n i r e h a r e G . n u o e e p f d o gnc7 i h s l C b e n s i y n e 1 s p t ee t i r or oh a no o0efi xfn e Ar h aeo c2Wot tnat tdn in l ni p puao aoyt d dmle g nai nr e uh r de ft rf e r foe yocr c nta d r aa n ru fp e o dF rr to p e oh i ent e l co ao eh r et nwkd o ae e hmi ,t t f i d tye , 7 r 1aac h m 0t 2 e d e ,e b h t i c l f ,l e As a i l t h b Ta as Ss dd Gi sn e er un he fi t e cr m i ff r o fse )oit 5 de rn ( d e 4 uo 5pf s noe r op r t i . t esn7 c ehau5 o t d s n , m e rn o e a m o i t pi iec t a sa e hs l Ac c t

dgno nor ni us mp fs e emf r c o eoot hrce p t es hw gdt nn e i ann k anoa ode , mi r rseo s y oi of f ml e sb pr e e i ueh t sdt i l i fn, b 9 aoe1 pse0 b p ae 2 ct e, s v r yl ae r lh b a a s h,m s y e c e l l t cia p ehc e nwi ennSd hiohe r t , t t c 6 b si i a nc2r e c tolms e r a t e o hc nr r t eef p dl k tn eet ac i e y ee f r l f i l e f r b u e a d s fn l h a c eu t h r su i a s ewe hdb lr a Cel lt u Ica rd o Br hoe Cp spc

r e i l r a e f o n o i s s e s r e p u s n i d e b i r c s e r p n e e b s a h r a l u c r i C r e t s a M e h T

Circulars

viz. Circular No.

’

‘

Para 2.3 39

vice versa

2.3 PROCESSING OF REFUND CLAIM

Processing of claiming refund through GST RFD-01 with effect from 26th September, 2019

vide Master Circular No. 125/44/2019-GST dated 18th November, 2019.

17/17/2017-GST dated 15.11.2017,

24/24/2017-GST dated 21.12.2017,

37/11/2018-GST dated 15.03.2018,

45/19/2018-GST dated 30.05.2018 (including corrigendum dated 18.07.2019),

59/33/2018-GST dated 04.09.2018,

70/44/2018-GST dated 26.10.2018,

S E R U D E C O R P D N U F E R

Para 2.3

94/13/2019-GST dated 28.03.2019.

continue to apply applications filed on the common portal before 26th September, processed manually

s a

2019

r o f

79/53/2018-GST dated 31.12.2018 and

l l a h e s b s o r a t l e u c u r n i i t C d n o i c a . s lm l e a r e o ht s f s a sy e n s h ow t i f t e a o n c s i f l n p o o p i t s an i v de o i m r a y p so e el hp h t t e , d d d r nn e o vua t ef r we o r i ol l r Ha p

y r mo ot ca ed r n sa a hm 9r 1a 0a 2h ,d r a e bA mg n ei t k p ea Sm hf t o 0 2y t nl i oi b di l s e s ho gp n e i t h e t . ee s d mn n i lm i u c f nae uxr oeg Con i Ttm di Se a Gd l hnc t er 7 o 3mf

Linking of Aadhaar with refund

,nf d o o ei i B t f a i 0 t c 1 o i t nn e l ee u bh R yt. auB ma0 r 1 a sa a e l hu ed t r a ao dA t t eeei h h dt t g i v n mgi t nc doi rk ef e dt aj nc b mu ee t f mf fsa o yh ae lbt nha t s s ei s e ew odt b, pnl a s ouu f r a e p h pr i t ) d s g i 1 n7 a ( i 9 s 1 m0 8 e e hi2 a l t l , u c s o r t e rl , t ou d f c r e a yR f g f r T e e oS t r eaG s v i idC h n g t ae h n t omt I Notification No. 35/2021

– Central Tax dated 24-9-2021

, B 0 1 e l u r o t

r e p s a , r e v e w o H

the registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purpose of filing refund application in Form GST RFD-01 under rule 89 of the CGST Rules, 2017. proviso if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:b

(a) her/his Aadhaar Enrolment ID slip; and ( ) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): ]

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

D N U F E R G N I M I A L C R O F N O I T A C I L P P A G N I L I F

: t a h t d e i f i r a l c es da i v h C I B C

lr l e a hd sn 1u 0d n Du Ff e Rr Tg n Si Gk e Me s Rt On Fa c i l p . pw ao l ne ab yd be ln a t o r i ot pn ne om s me i mr o og ce et ha t c ne oh dt ef l o l i f y en ba x e f o t n u o c c a n o ) C T I ( t i d e r c x; ax t a tt u f po nt i n de em z i y l i a t p u t nu uo fh o t i dw ns ut fr e o Rp ) (

; x a t f o t n e m y a p h t i w s e c i v r e s f o t r o p x e n o d i a p x a t f o d n u f e R ) ( Z E S o t e d a m s e i ; l x p a pt uf so ft o n te n um oy ca cp at u no oh Ct Ti Iw r de ep z i o l i l t e u v ne uD fZ o E dS n/ ui t fn e RU ) (

r e p o l e v e D Z E S / t i n U Z E S o t e d a m s e i l p p u s; nx a ot df i a o pt xn ae t m f o y da np uh f t e i Rw ) ( o t e u d n o i t a l u m u c c a f o t n u o c c a n o C T; Ie r du et z c i l u i t r u t ns ux a ft o d de nr t ue fv e n Ri ) ( ; s e i l p p u s t r o p x e d e m e e d n o d i a p x a t f o r e i l p p u s o t d n u f e R ) (

; s e i l p p u s t r o p x e d e m e e d n o d i a p x a t f o t n e i p i c e r o t d n u f e R ) ( ; r e g d e l h s a c c i n o r t c e l e e h t n i e c n a l a b s s e c x e f o d n u f e R ) ( ; x a t f o t n e m y a p s s e c x e f o d n u f e R ) (

y l t n e u q e s b u s s i h c; i h w y l p p u sd en t a a t y S l p a p r t u n s i e nt oa t dS i a r pe xt n ai t fe o b do nt ud fl e e Rh ) (

/ t n e m s s e s s a l a n o i s i v o r p / t n e m s s e s s a ; r fe o d tr n o ur oe ch ct ao y nn oa / dl na ue fp e p Ra ) ( vice versa j

. n o s a e r r o d n u o r g ” r e h t o y n a “ f o t n u o c c a n o d n u f e R ) (

e /1l lh s 0a t ht n eDsf ho mFc g eRi n t Thi a s Sws t s Gse f e c o co Mi r g o nRvp O i r no l i Fi f / f lfst i t o a n n t t a ec n r ml ea i lpup l cp a eo a hr sade rh 1he 0i cht y Dhtb o Fwf d R o s e g d Tn g i nv Si i k Ga o d r a t r Me op l e Rd p Onub Fuoo. /l stm fs o nada i o el d gi r nt nic u i a a l d q r i , f n e a f l l r u ec e f he ee s t Tdi br

h c u s f o e th s i t l ef vo i A s ne er hu ex r e pn mn oA ce Ah t n i d e t a l u s p a c n e n e e b s a h s t n e m u c o d

y b d de d ei i . v f n i o r o r a i pt l c a ec nbl i e p eop t bs a sd d a n heu e tnf I e r e h t f o

vide

t a h t r a l u ct r n i C a c el i mp p aa s ee ht h t

No other documents at the stage of filing: no other document at the stage of filing

Application to be filed on www.gst.gov.in: u

Master Circular No. 125/44/2019-GST dated 18th November, 2019

Para 2.4 41

2.4 FILING OF APPLICATION FOR CLAIMING REFUND IN GST RFD-01

All other statement, documents, etc. is integral part of GST RFD-01:

List of documents has been specified:

Master Circular No. 125/44/2019-GST dated 18th November, 2019.

S E R U D E C O R P D N U F E R

reh e ri t hew t h o w g e n l s a o e t l r ho a t d gpe nnd i oa d o aml omp l p ou uc e feb o hy t a yn t m i o, l i c eB alM b f a 5 ei l ha m Tv au em bx i la l a hmn . s o f so i e t h cc a i c o i l vap nep , i sa / t s n d t en n emu f mue ucr coe odh d4t ege c hni i t f t f r ro o e hpe t ph i ut e Nso et hd t e t ft o i ym nb au rs oy l nl a 1c 0i s Dy Fh . Rpr e Tec b So i f Gt f do Me r re Ri p Ouo Fqr e p nr l i a nen obo l i l i t a t a c chi s i d l s s p t i pn r ae u j dme nuh uc t fo f e do r o N

s e Y

h s a C

s e Y

o N

l tl tgi n nd a es i h es mu r y cd e ad &n pa hu sf hma e gec r ub n hti ont ha oue Tc bbb

. b

nh t oi dw i s a e pc i xv x ra ae t t fsf ofo ot n d e t nr m uo fp y e xa Re p

o N

s e Y

h s a C

s e Y

o N

l tl tgi n nd a es i h es mu r y cd e ad &n pa hu sf hma e gec r ub n hti ont ha oue Tc bbb

. d

o N

. c

o N

s e Y

o N

l tl tgi n nd a es i h es mu r y cd e ad &n pa hu sf hma e gec r ub n hti ont ha oue Tc bbb

o N

. f

t xr ao t p fx o re e d i l e p pm ue s e od t s dne i nol udp fi p e au Rp s

. e

x Caa Tl Iut d dme eut z cr i l e c i t av u n fi no ut o t fn o e u r e douu ncdc t uc u fanr e ot ni Ro ts

Cash

nZt h oEi w dSr i oe a ptp o l xee x adv a t aet fmDf o Zo t s n deEe i S nl /m up t fpn i y e uUa Rs p -

sZy Ce Ea Ti Il Sp p / dp t t eu i u z n sU i o l i t f h u o t n Zi tEwx un Sra fu e o t o o pf dcto o ncee lt uad vn f a e n ee RomDm

Cash

Balance in Credit Ledger o N ty tn u pua nop i ct dc u eao z nh i l ot i t i ) u C w nT x u( Is a tt ft r o i of d de po nr x t uc en fx e e fm ao Rt -

Balance in Cash Ledger

. a

Cash

Refund in Paid to Government using cash/credit balance Category of refund Sl. No.

42 Para 2.4

Facility to upload documents:

No requirement of physical submission of application:

Change in manner of claim as well as grant of refund of tax paid on supplies other than zero rated supplies

Cash

Balance in Cash Ledger

Balance in Credit Ledger

Refund of tax paid on Yes intra-State supply which is subsequently held to be inter-State supply and vice versa

Refund on account of Yes assessment/provisional assessment/appeal/any other order

Refund on account of “any Yes other” ground or reason.

Cash

Proportionately in the respective original mode of payment - Para 4 of Circular No. 135/05/2020 – GST dated 31st March, 2020.

) ( o t ) (, .s o e i Nl p .p S u ts a d de et i a f i r c o er pe sz sn e i a r h ot gr ee t h a t co ns i e i gl np i p l l u a s f n do i a ps m xi aa t l fc o d n du nf ue fr e r e he t v ro ob Fa

Refund of excess payment Yes of tax

Refund in

h s a C

o N

s e Y

o N

eh cs na ac l a c bi sn s o e r ct xc ee fl e o d r nee uhg ftd e nl e Ri

. h i.

Para 2.4

l tl tgi n nd a es i h es mu r y cd e ad &n pa hu sf hma e gec r ub n hti ont ha oue Tc bbb

s e Y t xr ao t p fx o te n d ee i p m i c ee e r od t s dne i nol udp fi p e au Rp s

. g

Paid to Government using cash/credit balance

o N

Category of refund

o N

Sl. No.

D N U F E R G N I M I A L C R O F N O I T A C I L P P A G N I L I F

tci n n ise an,e codb n i r l t us p c f a pe e h al r , eeef hdb o l t e r yni se bas h drit e i gmt a r pdda a e yl fp l t l o i y a d tn me n rrua oc r ncoo x nima enat eoef r ho bc t t ee t ,n vl s e ae e h sm h a do t cy l u a e obsp e wmh h c xotu ar s n f t i tt l , n a n e t n u o eh os t . wC eme r ha nT t p e I , xtv r h aA e g vt.eu h egr s e o ng wi a r ot h dct Hi e b n elie h d ds da i ya a bc pm

i l i.e. no separate debit of ITC from electronic credit ledger is required to be made by the applicant at the time of filing refund claim, being claim of tax already paid.

In the personal view of the author, though there are other categories also like exports/supplies to SEZ unit or developer on payment of IGST and deemed exports where the payment can be made using both cash and credit but refund is granted wholly in Cash, the reason why proportionate refund in cash and credit has been done only for (i) to (l) categories because here artificial construction is possible to liquidate credit in cash by doing wrong payment, excess payment, etc. But in case of zero-rated supply, refund is in cash even though payment made through credit is to promote zero-rated supplies by having enough liquidity in hand.

S E R U D E C O R P D N U F E R

Para 2.4

tc 7 i 1 d 0 eA 2 r . t , c n s fe e o l tm u n n R er me T hv S o sG G a C c e nh e et h t d ef f do o nn 6 eo 8 i t t n e n i l e u n t r ut ga n ng i i n d wi e g t oa r l l e g s a n n oe i t dn n e ae e eb e l b ds s l a a: u r oh he ce )d su An i 4 s u h ( s t s sieea s l d a i u i s Chv r d t I, ,b a y Bs e l u Ce r g s n, rci h n e c d i a pl r h sa o w Abc

2020

Notification No.16/2020-Central Tax dated 23rd March,

d e: t r r e e d s n nu i ne er ee bh d oe sc l a u d so a r hp )e Ar 1i s ( ee l m u ra s b ue sh ,T . 7 1 0 2 , s e l u R T S G eC he t h t ef do i v 2 ,9 r e e l hu t r r un Fi

“(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic CREDIT ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.”

same notification

“(1A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit ledger.”

td xi nn a a de eh te m mt er er hce ve t ed oh edde bt rnrt a ao eaol h s h s u ee e wsi i c hl a ll ,c t p p d a pc tp n c c ue i u u es n s f f b o f e d n r l re e l t a do fcth a o d e ei r l s s na e e e o t l i p i b s b r h d i a e t xs ma e z scon r ot i c nbo cf mi g d eod n dn hda i i a t a t i n ph e b etu a e s dh xa fb d i ac e v t r ytn d bfi o e h c i ddd f u i i i na s r a up a pf y l c n nee n a erb e t eeo e a bht b hs std t e n s s a i an l a u h ip hhf t sp dte e i r u e r g , e s d y n h e n l d a t g h u o t n he f ( t i c , e ) a s d t r r dr re r e o e o gp c no bd r c i oe x oe A t z t le

On perusal of the rule 92(1A), it appears that refund on account of inverted tax structure is also covered but it is not ideally so because in the inverted tax structure, the claim is of unutilized ITC for which separate debit entry is required to be made at the time of filing refund application, therefore, it is not covered under rule 92(1A). In the personal opinion of the author, it appears that there is an inadvertent error in drafting which may be soon rectified by the Government. – GST dated 31st March, 2020

Para 4 of Circular No.135/05/2020 -

WILL NOW respective original mode of payment i.e.

proportionately in the

y l g n i d r o c c a e b l l a h s , t n u o m a h c u S .

in the same proportion in which the cash and credit ledger has been debited for discharging the total tax liability for the relevant period for which application for refund has been filed FORM GST RFD-06 for amount refundable n i r e d r o f o e c n a u s s i y b d i a p

D N U F E R G N I M I A L C R O F N O I T A C I L P P A G N I L I F

Para 2.4

d n a

in cash FORM GST PMT-03 to re-credit the amount attributable to credit as ITC in the electronic credit ledger. Refund of unutilized input tax credit only on the strength of the invoices appearing in GSTR 2A i.e. refund allowed earlier even of 10% as per rule 36(4) has been removed - Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020 by modifying Para 36 of the Circular No. 125/44/2019GST, dated 18th November, 2019.

o N )t sf dC eT ro z t i Ion l p ( it t xe ie u m d ne fy o ur a tp fcn o xut ao dt cu nt co uu ahx fp t e i nw a no Ri t

. b

o N ,ise tC n ed ls p eTp i av I c mg a d yn she ai i cr ) s pu 4 ue ( fe v So 6 I d .c 3 –a e el l smu bt e ao Ys iRcn sx de i a a c t pif v r o xe as t t n fe fom o t r y doa npp uxh fet e i nw Ro

Applicability of refund of unutilized ITC – s e Y

. a

Paid to GovernBalBalment using cash/ ance in ance in credit balance Cash Credit Ledger Ledger s e Y

Category of refund

o N

Sl. No.

e d i v

Only if invoice appearing in GSTR 2A, no benefit of 10% under rule 36(4) Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020 o N

o N

– s e Y

Only if invoice appearing in GSTR 2A, no benefit of 10% under rule 36(4) Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

e d i v

o N ,ise tC n ed ls p eTp i av I c mg a d yn she ai i cr ) s pu 4 ue ( fe v So 6 I d .c 3 –a e el l smu bt e ao Ys iRcn nZrx oEea p t dSo i f l oe a o ptv t xeen adDe a t fm m Z o y sEa de S p ni l / up t h i fp t n e i uU w Rs

s e Y

o N f ro dfZe eoEp z t Son i t l l inoe t t e u u evm o nc dey uc aDa fa mZp o sEt dne u S i nol /o u p t h i fCp t x n e i uU Ts a wt RI

. d

o N

. c

Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

o N

Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

o N

S E R U D E C O R P D N U F E R

– s e Y

e d i v

o N

to/r n te urnh opet c/mo cts ans e y e n s nms a osa s / l l dea a nsn r ee uso fas ipd e fipr Ro vao

. j

o N

o o N N ,ise tC n ed ls p eTp i av I c mg a d yn she as i i cr ) pu 4 ue ( fe v So 6 I d . 3 c –a e el l smu bo t e an sRc Yi re s yte dl s i c nti pe a e nv ppu c u id x ex xsqen e a a e ba s t t t ff y b a l ft oo op ut Ss p t odn s a du i ne dr s l a um nthees u n c h t f i i f y r a h ea e nw t e yS Ro Rp v l

s e Y

o N c li a n bo st r s c e ce xlr eee feg h o t d dn e ni l ueh fc s e na Ra c

. i

o N

o N ,ise tC n ed ls p eTp i av I c mg a d yn she as i i cr ) pu 4 ue ( fe v So 6 I d . 3 c –a e el l smu bo t e an sRc Yi fd o te m n ee i s ee p di i c l enp r p oou t ds di t nar upo f p xx e ae Rt

. h

s e Y

o N ,ise tC n ed ls p eTp i av I c mg a d yn she as i i cr ) pu 4 ue ( fe v So 6 I d . 3 c –a e el l smu bo t e an sRc Yi fd o re m e i e l s ee p pdl i u p snp oou t ds di t nar upo fxp e x ae Rt

. g

. k

Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

o N

o N e dfor eotu z t i tec l u ind t u u r u t nons o uci x c t fa a a o t l d dnue nomr t u ue fCc v e cn Ta RI i

. f

Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

Only if invoice appearing in GSTR 2A, no benefit of 10% under rule 36(4) Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

Category of refund

. e

Para 5 of Circular No.135/05/2020 – GST dated 31st March, 2020

Applicability of refund of unutilized ITC Paid to GovernBalBalment using cash/ ance in ance in credit balance Cash Credit Ledger Ledger Sl. No.

46 Para 2.4

R E B M U N E C N E R E F E R N O I T A C I L P P A F O N O I T A R E N E G

o N

fr o o td n n uu oo cr cg a” nr oe h . dt n no o uys fn a e e ar R“

-nryyd7d rD e eete1n i i y il l hl u i0f a aFtr pRnatnf2e e f y , i E o xTm s r de ,t i aS .s al f e t 3 c n o eu eGg0onl r d l i u Ra hme t t faTw lDa n cAa yrwFi Sa booRl . r G F p n nTp wCd dnk oa h ei Sai t e t r l 1c i a hi d d f 2aGn ch . Tws i 0nmu n2 t l rl .o e i arfp o, i u oepwWfr s t y r 1 a e a o n 0 cruFr t a e d o i i n s ,D i l u hr i e i s a p s t r i h e i s pb ot gyFv rm Aee naRon c wip ri e l dFi a i . xTpm f f r f n. m f r deaSao ue t G l f.Oyhi e ef w e cth g hmi dh niw Rln t r c aii ew, rovu o wtsc o s o F t rs e f arsi o e f r nkdgpt e ce dPo n a o d e o a i n i t ho r t l t r i t Patsn i p f i o d wmdromeye p r noo mbdo y omu e,n t of2nnl c nen 0 a p d yCe omi admi t RD i T t d l S Fheiaan a t e s n c t ea nGh Rr i bn o t eiel i n T ymep o lS t i ot ambpni c t nnn Gp waoa o o ue u xc ods c a fv n n i m e l y ua eiWrtv p g s e f hn aa p 1oh e ma Ti hhr 0Ft

. si rt adu u n e cu oh o i i l t f r p d peafe y Arvoe r s i yu ke r at ch g l ag at p r stn s k i Tc i d te al n >r le b ir st s w e e r o ct ug sc i a i v Nh t r es T e R h g SAl .t n ora i h t t d t e r i t n en ow t e P a ,p gETm g i >S v en i a G h n n t no i eya i nt hbm ap cotde o er sdt l r i d n n e fn yuin a afgo peni r u xRit g a aeg o cl t i ol hl o ,t 1 c 2ttpn 0cupe 2eoae l d h ,e r t y n g Si r u w a n fi u>,e n rsn buoRi o etift t o a Ft a a c csi e mSi l nlgp p oo a ri p pt Ft a as

, ekpl e1 l n i 0 bf aAa lD obdi t dnaF eduvR a f l ae b T e arRd S nofa G uro e mm g et r nnnr e o ei leF e w i f o b t e n Nd s l i a b Re s ahi l Twn a yt oei t )l e y l l o i l d a T c n t t a oo .f n e ( l u gnuao , e ds nr c. i eotcd v a Mnan hw aku c n yo i ne f l se t ipar h t n p a abr atr f s ca / o t o i s s f l i r , p y n pdgero aneytt i /uRana p e f s e c e r ll hxa i r a e t t p yrn up ao hna i pf ca su x l n n i ao sma a t t i r y t e g o ea b d n hc i nfi t t i l l m o f rpni u e t p a e hi oa l f a t c c h i onc l ow Saa p t

C I B C

: t a h t d e i f i r a l c s a h

) N R A ( r e b m u N e c n e r e f e R n o i t a c i l p p A e h: r Te t f a y l n o d e t a r e n e g e b l l i w

d n u f e r e h t

d n a , 1 0 D F R T S G M sR a O hF tn n i an co i l i p t a pc ai l ep hp Ta

completed the process of filing

o N

Category of refund

. l

ARN will be generated on:

vide Master Circular No. 125/44/2019-GST dated 18th November,

2019

Applicability of refund of unutilized ITC Paid to GovernBalBalment using cash/ ance in ance in credit balance Cash Credit Ledger Ledger Sl. No.

Para 2.5 47

Functionality to withdraw Refund Application

Pre login Tracking of Refund Application Status

Enabling taxpayers/applicants with (only) TRN, to manually enter bank account details in Refund Application in Form GST RFD-01

2.5 GENERATION OF APPLICATION REFERENCE NUMBER (ARN)

GST Refunds AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

ADITYA SINGHANIA TAXMANN MAY 2022 7TH EDITION 9789356220454 800 PAPERBACK

Rs. : 1695 | USD : 56

Description T his book serves as a comprehensive guide to understanding the norms for claiming re-

funds in GST and handling litigation pertaining to GST refunds. The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients. The Present Publication is the 7 th Edition, authored by Aditya Singhania. It is amended by the Finance Act 2022 & updated till 30 th April 2022, with the following noteworthy features: u

[Detailed Analysis on each type of Refund & Procedures] which includes the following: n

Refund of excess payment of tax

Excess balance in cash ledger

Refunds on account of export on payment of IGST and under LUT

Refunds on account of supply to/by SEZ

Deemed exports

[Detailed Analysis of Import & Export Procedures] including: n

Duty Drawback in the GST era

EoU in GST

Budgetary Support Scheme

[Graded Analysis] starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following: n

GST Notifications

Clarifications issued by the CBIC

Case Laws from the Supreme Court & High Courts

Advance Rulings from AAAR & AAR

[Lucid Language & Tabular Presentation] has been used for a concrete understanding of the subject

[Comprehensive Coverage with Relevant Illustrations] for doing a detailed analysis of GST refunds

ORDER NOW