Goods and Services Tax

Refund procedure initiated under GST

Goods and Services Tax – GST – By: – Surabhi Bohra – Dated:- 4-12-2017 – Refund procedure for refund claims in respect of zero rated supplies has been initiated by the Government. However, the refund process for other cases has not been initiated as of now. The details of refund process are discussed herein below for each situation wherein refund may be claimed under section 54(3) of the CGST Act, 2017:- Sl. No. Refund may be claimed for Form Condition Procedure 1. IGST [1] paid on Export of Goods No separate application required GSTR-3B for the month in which supply has been made has been furnished; The information relating to exports shall be furnished in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished. No sep

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e taxpayers, the ICEGATE system will share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers. 2. IGST paid on export of services [2] RFD-01A (manually) GSTR-3B to be filed; Print out of GST RFD- 01A to be filed manually with the jurisdictional GST officer (Centre or State) along with relevant documentary evidences. Completeness of application and availability of the supporting documents in totality will be checked on filing of application. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 will be issued within 15 days from the date of filing of the application. Grant of provisional refund shall be completed within 7

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Issuance of acknowledgement manually within 15 days. Grant of provisional refund within 7 days from issuance of acknowledgement. Detailed scrutiny of refund application along with submitted documents. Notice will be issued if sanction able amount is less than the amount applied for. Claimant to reply within 15 days from receipt of notice. Final sanction of the refund to be made by the proper officer manually and amount paid provisionally to be adjusted. 5. ITC accumulated supplies made to SEZ unit/ SEZ developer without payment of taxes [3] 6. ITC accumulated due to inverted tax structure RFD-01 (electronically) Still not initiated 7. Recipient of deemed export [1] Reference rule 96 of CGST Rules, 2017 as amended till 15.11.2017. [2] Refere

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