Chapter 1 1 Chapter 2 37 Chapter 3 117 Chapter 4 125 Chapter 5 133 Chapter 6 183 Chapter 7 264 Chapter 8 335 Chapter 9 357 Chapter 10 397 Chapter 11 450 I-5 Chapter-Heads
Chapter 12 458 Chapter 13 476 Chapter 14 506 I-6
1 INTRODUCTION TO GST REFUNDS 1.1 1 1.2 1 1.3 4 1.4 5 1.5 12 1.6 14 1.7 20 1.8 21 1.9 21 1.10 26 2 REFUND PROCEDURES 2.1 37 2.2 40 2.3 42 2.4 44 I-7 Contents
2.5 50 2.6 - 51 2.7 51 2.8 52 2.9 52 2.10 53 2.11 55 2.11-1 55 2.11-2 55 2.12 57 2.13 57 2.14 60 2.15 66 2.16 - 72 2.17 75 2.18 76 2.19 82 2.20 82 2.21 83 2.22 87 2.23 90 2.24 102 2.25 103 2.26 105 2.27 107 I-8
3 EXCESS PAYMENT OF TAX DUE TO MISTAKE OR INADVERTENCE 3.1 117 3.2 121 3.3 121 3.4 121 3.5 - 121 4 EXCESS BALANCE IN ELECTRONIC CASH LEDGER 4.1 125 4.2 127 4.3 127 4.4 127 4.5 131 4.6 132 5 EXPORT AND IMPORT PROCEDURES 5.1 133 5.2 135 5.2-1 135 5.2-2 140 5.2-3 142 5.2-4 143 5.2-5 144 I-9
5.2-6 145 5.2-7 148 5.2-8 148 5.2-9 153 5.3 154 5.4 155 5.5 155 5.5-1 155 5.5-2 156 5.6 163 5.7 164 5.8 164 5.9 166 5.10 167 5.11 169 5.12 174 5.12-1 174 5.12-2 175 5.12-3 178 5.12-4 179 5.12-5 179
6
6.1 183 I-10
EXPORT OF GOODS AND/OR SERVICES ON PAYMENT OF IGST
6.2 189 6.2-1 189 6.2-2 244 7 EXPORT UNDER BOND OR LETTER OF UNDERTAKING 7.1 264 7.1-1 304 7.1-2 321 7.2326 8 DEEMED EXPORTS 8.1 335 8.2 335 8.3 335 8.4 336 8.5 337 8.6 337 8.7 338 8.8 338 8.9 344 8.10 344 8.11 344 8.12 345 8.13 351 I-11
9 SEZ REFUND PROCEDURES 9.1 357 9.2 359 9.3 362 9.4 364 9.5 365 9.6 365 9.6-1 371 9.7 377 9.7-1 391 10 INVERTED TAX STRUCTURE 10.1 397 10.2 412 10.3 431 10.4 431 10.5 436 10.6 436 10.7 440 I-12
11 ASSESSMENT, PROVISIONAL ASSESSMENTFINALIZATION OF PROVISIONAL ASSESSMENT, APPEAL AND ANY OTHER ORDER 11.1 450 11.2 453 11.3 453 11.4 453 11.5 455 12 PURCHASES MADE BY EMBASSIES OR UN BODIES OR PERSONS NOTIFIED UNDER SECTION 55 12.1 458 12.2 ’ 458 12.3 459 12.4 459 12.5 462 12.6 467 12.7 i.e. 468 12.8 471 13 MISCELLANEOUS REFUNDS 13.1 476 13.2 477 I-13
13.3 485 13.4 486 13.5 500 13.6 501 13.7 505 14 SCHEME OF BUDGETARY SUPPORT (REFUND) 14.1 506 14.2 507 14.3 510 14.4 513 14.5 513 14.6 514 14.7 520 14.8 522 14.9 cum 523 14.10 524 14.11 532 I-14
REFUND PROCEDURES CHAPTER 2
2.1 APPLICATION TO BE ACCOMPANIED WITH DOCUMENTARY EVIDENCE
b export goods
c export services
d goods
f
Rule Description Documentary Evidence aOR
37
w.e.f. 1st February, 2019 a declaration to the effect that tax has not been collected from the SEZ unit or SEZ developer. e services
a declaration to the effect from the SEZ unit or SEZ developer. g
Rule Description
Evidence
Documentary
f
h
ij k ka -
Para 2.1 38
notified by the Government
- received issued
Refund by unregistered buyers:
-Based on recommendation of 48th GST Council Meeting
In a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated.
viz.
vide Notification No. 26/2022–Central Tax, dated 26-12-2022.
in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated.
vide Notification No. 26/2022 – Central Tax, dated 26-12-2022.
vide Circular No. 125/44/2019GST dated 18th November, 2019
Rule Description Documentary Evidence
kb
--
39 Para 2.1
‘refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports
DECLARATION/CERTIFICATION b proviso l mDescription Refund Claim upto INR 2,00,000 Refund Claim exceeding INR 2,00,000 l m Declaration Certificate
proviso mno requirement a b c d f a
2.2
vide Notification No. 26/2022 – Central Tax dated 26-12-2022
Para 2.2 40
.
a declaration in this regard shall be required that no tax has been collected from SEZ unit on account of such supply.
GST RFD-01
GST RFD-01A.
Applicability of concept of unjust enrichment in GST
’
Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise & Customs as reported in 2005 (181)
ELT 328 S.C. ‘ ’
Description Refund Claim upto INR 2,00,000 Refund Claim exceeding INR 2,00,000 zero-rated supplyi.e. -
b c d f
ab 41 Para 2.2
vice versa
2.3 PROCESSING OF REFUND CLAIM
Processing of claiming refund through GST RFD-01 with effect from 26th September, 2019vide Master Circular No. 125/44/2019-GST dated 18th November, 2019.
Circulars
viz. Circular No. 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,
‘ ’ -
-
Para 2.3 42
79/53/2018-GST dated 31.12.2018 and 94/13/2019-GST dated 28.03.2019.
continue to apply applications filed on the common portal before 26th September, 2019 processed manually
Linking of Aadhaar with refund -
Notification No. 35/2021 –Central Tax dated 24-9-2021
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:-
(a) her/his Aadhaar Enrolment ID slip; and
(b) (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.
43 Para 2.3
2.4 FILING OF APPLICATION FOR CLAIMING REFUND IN GST RFD-01
Master Circular No. 125/44/2019-GST dated 18th November, 2019
Application to be filed on www.gst.gov.in:
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.
No other documents at the stage of filing: vide no other document at the stage of filing
a b c d e f g h i j
k l
vice versa
Para 2.4 44
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
Sl. No. Category of refund Paid to Government using cash/credit balance Balance in Cash Ledger Balance in Credit Ledger Refund inCashCashCash Cash 45 Para 2.4
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.
Sl. No. Category of refund Paid to Government using cash/credit balance Balance in Cash Ledger Balance in Credit Ledger Refund in Cash Refund of excess payment of tax Yes No No Proportionately in the respective original mode of payment - Para 4 of Circular No. 135/05/2020 –GST dated 31st March, 2020. Refund of tax paid on intra-State supply which is subsequently held to be inter-State supply and vice versa Yes No No Refund on account of assessment/provisional assessment/appeal/any other order Yes No No Refund on account of “any other” ground or reason. Yes No No i
l
Para 2.4 46
GST REFUNDS
AUTHOR : ADITYA SINGHANIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : MAY 2023
EDITION : 8th Edition
ISBN NO : 9789357782531
NO. OF PAGES : 552
BINDING TYPE : PAPERBACK
Rs. 1695 USD 53
DESCRIPTION
This book provides a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation about 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 8th Edition and has been amended by the Finance Act 2023. This book is authored by Aditya Singhania, with the following noteworthy features:
• [Detailed Analysis on each type of Refund & Procedures] which includes the following:
o Refund of excess payment of tax
o Excess balance in electronic cash ledger
o Refunds on account of export on payment of IGST and under LUT
o Refunds on account of supply to/by SEZ
o Deemed exports
• [Detailed Analysis of Import & Export Procedures] including:
o Duty Drawback in the GST Era
o EoU in GST
o 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:
o GST Notifications
o Clarifications issued by the CBIC
o Case Laws from the Supreme Court & High Courts
o 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
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