Author: admin_gst

Quarterly Return for compounding Taxpayers (GSTR-4)
Para 3.04
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.4 Quarterly Return for compounding Taxpayers (GSTR-4):
3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly retu

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Components of valid GST Return (GSTR-3
Para 3.03
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.3. Components of valid GST Return (GSTR-3):
3.3.1 The GST Monthly Return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN
2. Period to which the Return pertains
3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover
4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2.
5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR-3 return.
6. There will be a separate table for capturing the TDS credit received and which has been credited to his cash ledger (the

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x.
13. Details of the payment of tax under various tax heads of CGST, SGST, IGST and Additional Tax separately would be populated from the debit entry in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited.
14. Details of other payments – Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility.
15. Details of ITC balance (CGST, SGST and IGST

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he monthly return. However, the same would be submitted by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose.
3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with.
3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, both debiting and filing can be done simultaneously.
3.3.4 The return would be filed by 20th of the succeeding month. Late filing would be per

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Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)
Para 3.02
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2):
3.2.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately
4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same

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eparate table for submitting details in relation to ITC received on an invoice on which partial credit has been availed earlier.
8. In respect of capital goods, there will be a field to capture appropriate information regarding availment of ITC over a period (to be prescribed in GST Law in terms of duration and number of installments) from the date of accountal of capital goods in the taxpayer's books of accounts. [GST Law may provide that Input credit pertaining to Capital Goods will be allowed to be availed over a period of 2 years in two equal installments]
9. In respect of inputs, there can be two situations. If inputs are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books

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rate table for effecting modifications/correcting errors in the returns submitted earlier. The time period for correcting these errors will be provided in the GST Law.
12. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST inward Supplies ( Both Inter-State and Intra-State) including those received from compounding taxpayers and unregistered dealers.
13. There will be a separate table for the ISD credit received by the taxpayer.
14. There would be a separate table for TDS Credit received by the taxpayer.
3.2.2 Auto Population in this return from GSTR-1 will be done on or after 11th of the succeeding month. Addition or Deletion of the invoice by the taxpayer will be permitted between 1

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Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)
Para 3.01
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.1. Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1):
3.1.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years.
4. Final invoice-level supply information pertaining to the tax period separately for goods and services:
(i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded.
(ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person

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Accounting code for services to be captured in an invoice have been accepted with certain modifications. The details proposed by this Committee are as follows:-
a) HSN code (4-digit) for Goods and Accounting Codes for Services will be mandatory initially for all taxpayers with turnover in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition).
b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in prev

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ds and services may not be required to be submitted by the taxpayer as the same will be identified through the submission of HSN code for goods and Accounting Code for services. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “s”. The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.
(v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies also.
(vi) The supply information will also have details relating to the Place of Supply in order to identify the destination state as per the Place of Supply Rules where it is different from th

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Monthly Return
Para 3
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3. Monthly Return: There would be separate returns for the outward supplies, inward supplies and a consolidated return based on these two returns. Besides that, there would be separate returns for the Input Service Distributors, non-resident taxpayers (foreigners) and Tax Deductors. The components of each of these return is being discussed hereund

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Periodicity of Return Filing
Para 2
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
2. Periodicity of Return Filing
2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns for different class of taxpayers, after payment of due tax, either prior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. The periodicity of return for differe

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al Return
By 31st December of next FY
9
ITC Ledger of taxpayer
Continuous
10
Cash Ledger of taxpayer
Continuous
11
Tax ledger of taxpayer
Continuous
2.2 Other important points relating to periodicity of return filing are as under:-
(i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration.
(ii) Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately.
(iii) Compounding taxpayers would have to file a quarterly return c

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ion period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI].
(vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial records.
(viii) Compounding taxpayer will also file a simple annual return.
(ix) Cut-off date for filing of details of outward supplies (GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers.
(x) Cut-off date for filing of

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Introduction
Para 1
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
1. Introduction
1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Com

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Furnish details about the taxes paid in accordance with that return; and
(iii) File correct and complete return within stipulated time frame.
1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for:
(i) Compliance verification program of tax administration;
(ii) Providing necessary inputs for taking policy decision;
(iii) Management of audit and anti-evasion programs of tax administration;
(iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation.
1.5 This document lists out the salient aspects of the process related to filing of GST returns.
1.6 The

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Form GST – Refund Claim Form – To be used only by Embassies, International and Public Organisations and their Officials
ANNEXURE-VII
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-VII
Department of
Government of
Form GST – [See Rule ]
Refund Claim Form under – Goods & Services Tax Act,
[To be used only by Embassies, International and Public Organisations and their Officials]
1.Registration No.
2. Tax Period for which refund claimed
From
To
dd
mm
yy
dd
mm
yy
3. Full Name of Embassy/Organization
4.Address of Embassy/organization
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
Email id
Telephone Number
Fa

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Reduction / Adjustment Summary
ANNEXURE-VI
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-VI
Reduction / Adjustment Summary
Sr No.
Description
Year & Tax Period
Amount (reduction/adjustment
Order No.
Order date
Balance demand, if any remaining after adjustment
1
2
3
4
5
6
7
1.
Reduction of refund amount
2.
Adjustment against outstanding demand
Total
(Signature)
Name
(Des

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Form GST – Refund order
ANNEXURE-V
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-V
Department of
Government of
Form GST – [See Rule -] Reference No. Date –
Refund order under Goods & Services Tax Act, –
1.GSTIN
2. Full Name of Taxpayer
3. Taxpayer's address
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
4. Receipt No. & date of refund Application
Receipt No.-
Receipt date-
5. Act
Tick þ one
q IGST
q CGST
q SGST
6. Type of refund application
Tick þ one
q Return type
q Return type
Application
Note – Return type can be regular & composition (say, GST-20,21) etc.
7. Tax Period for which refu

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Form GST – Refund Claim Form – To be used by Tax Payers only
ANNEXURE-IV
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-IV
Government of –
Department of –
Form GST – Refund Claim Form under
Goods & Services Tax Act,
(To be used by Tax Payers only)
1.GSTIN
2. Full Name of Taxpayer
3. Taxpayer's address
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
4. Amount of re

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LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015
ANNEXURE-III
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-III
LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015
Government of India
1. Smt. Rashmi Verma, Additional Secretary (Revenue), Government of India
2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India
3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India
4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India
5. Shri M.K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India
6. Shri G.D. Lohani, Commissioner, CBEC, Government of In

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Haveli
8. Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi
9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi
10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa
11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat
12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat
13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana
14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana
15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh
16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir
17. Smt. Nidhi Khare, Secretary-cum-Commissioner, Commercial Tax, Jharkhand
18. Dr. M.P.Ravi Prasad, Joint Commis

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ercial Tax, Puducherry
30. Dr. Karthik, Additional Secretary, Punjab
31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab
32. Shri Vaibhav Galriya, Commissioner, Commercial Tax, Rajasthan
33. Shri Manoj Rai, Joint Commissioner, Commercial Tax, Sikkim
34. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu
35. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana
36. Shri Vikas Singh, Commissioner of Taxes and Excise, Mizoram
37. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh
38. Shri Abhijit Gupta, Commercial Tax Officer (IT), Uttar Pradesh
39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand
40. Smt.

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CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES
ANNEXURE-II
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-II
CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES
EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS
DELHI SECRETARIAT,
IP ESTATE, NEW DELHI – 110002
Tel. No. 2339 2431, Fax: 2339 2432
e-mail: vatcouncil@yahoo.com, vatcouncil@gmail.com
No.15/45/EC/GST/2014/170
Date: 14th November, 2014
CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES
During the last meeting of the Joint Committee on Business Process for GST held on 12th November, 2014, it was decided to form a Sub-Committee to look into the GST refund pr

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CONSTITUTION ORDER OF JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST
ANNEXURE-I
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-I
CONSTITUTION ORDER OF JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST
EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS
DELHI SECRETARIAT, IP ESTATE, NEW DELHI –
110002 Tel. No. 2339 2431, Fax: 2339 2432
e-mail: vatcouncil@yahoo.com No.15/45/EC/GST/2014/32
Date: 7th April, 2014
JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST
During the last Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of

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cretary holding the charge of State Taxes Section
States Government
(1) Dr. J.B. Ekka, Commissioner of Taxes, Assam
(2) Shri Prashant Goyal, Commissioner, Trade & Taxes, Delhi
(3) Shri H.V. Patel, Commissioner, Commercial Tax, Gujarat
(4) Shri Sudhir Rajpal, Commissioner, Excise & Taxation, Haryana
(5) Shri Kifayat Hussain Rizvi, Commissioner, Commercial Tax, J&K
(6) Shri Ajay Seth, Commissioner, Commercial Tax, Karnataka
(7) Shri Shyam Jagannathan, Commissioner, Commercial Tax, Kerala
(8) Shri Amit Rathore, Commissioner, Commercial Tax, Madhya Pradesh
(9) Dr. Nitin Kareer, Commissioner, Sales Tax, Maharashtra
(10) Shri Abhishek Bhagotia, Commissioner, Commercial Tax, Meghalaya
(11) Shri Manoj Ahuja, Commissioner, Commercial Ta

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RECOVERY OF ERRONEUS REFUND
Para 16
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
RECOVERY OF ERRONEUS REFUND:
16 It is recommended that the GST law may provide for the provisions for recovery of erroneously granted refunds along with interest.
(Satish Chandra)
Member Secretary Additional Secretary Empowered Committee
(Rashmi Verma)
Department of Revenue of State Finance Ministers Government of

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ADJUSTMENT
Para 15
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ADJUSTMENT:
15 In some cases, the taxpayer may have outstanding demand under GST Act. The GST Law may provide for adjusting the refund claim against any amount of un-stayed confirmed demand lying beyond the appeal period. The refund order may clearly state the amount so adjusted and particulars of the adjusted demand may also be stated in

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INTEREST
Para 14
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
INTEREST:
14. It is recommended that the GST Law may provide for a prescribed time limit of 90 days from the date of the system generated acknowledgment of refund application within which refund has to be paid. It may also be provided in the GST law that, interest clause will start automatically once the prescribed time limit for sanctioning of refund has been breached.
14.1 The issue relating to dealing with the refund cases in which refund application has been filed but the same is found to be incomplete or deficient was discussed. It is recommended that the GST Law may clearly spe

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knowledgement.
14.2 It is recommended that the rate of interest for delayed payment of refund and that in case of default in payment of GST should be different. The Committee recommends that the rate of interest in case of refund may be around 6% and that in case of default in payment of interest may be around 18%. The GST Law may provide accordingly. The GST Law may also provide that the interest will accrue from the last date when refund should have been sanctioned even when the refund is ordered to be paid by the order of the appellate authority in the appeal filed by the applicant against order of rejection passed by the refund sanctioning authority. This would discourage refund sanctioning authority from rejecting refund claims on fri

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VERIFICATION AND CONTROL
Para 13
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
VERIFICATION AND CONTROL:
13. Every refund that is sanctioned would need to go through a process of review by higher authorities in order to ensure the correctness of the decision of refund sanctioning authority. So once the refund is sanctioned, the same shall be transferred through the IT system to the menu of the higher authority along with the documents on the basis of which decision was taken by the refund sanctioning authority. Any documents that were sought besides those in the application should also be forwarded manually to the higher authority for taking a dec

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ike public sector undertakings, applicants having the AEO Status, etc.) but the process of review of refund may be provided in the GST Law.
13.2 Besides this, for refund amounts exceeding a pre-determined amount a provision for pre-audit of refund application (and not of the accounts of the taxpayer) before the sanction of the refund may be provided for. Keeping in view the points mentioned above regarding increased compliance, self-regulation and system based verification, etc., it is recommended that the monetary limit for pre- audit of the refunds sanctioned may be kept at Rs. one crore or as may be decided by the respective Tax Jurisdiction. The procedure for pre- audit will be same as that for the post audit except that the applicatio

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SANCTIONING OF REFUND
Para 12
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
SANCTIONING OF REFUND:
12. To make the process of refund hassle free, it is important that even this last stage of refund processing should be simple and free from human intervention so that the applicant may have a pleasant experience while dealing with tax authorities. Therefore it becomes significant that once the tax autho

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MINIMUM AMOUNT BELOW WHICH REFUND SHALL NOT BE GRANTED
Para 11
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
MINIMUM AMOUNT BELOW WHICH REFUND SHALL NOT BE GRANTED:
11. Filing of refund application and processing of the same involves investment of resources, in terms of time, money and manpower, by both the applicant and tax administration. Therefore the amount should not be meager enough to create un

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PROCEDURE FOR DEALING WITH REFUND THEREAFTER INCLUDING EXAMINATION OF PRINCIPLE OF “UNJUST ENRICHMENT”
Para 10
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
PROCEDURE FOR DEALING WITH REFUND THEREAFTER INCLUDING EXAMINATION OF PRINCIPLE OF “UNJUST ENRICHMENT” :
10.0 Once the refund application is found to be complete and the fact of completeness has been intimated to the applicant, the jurisdictional tax authority should examine the same in the light of the provisions of the GST Law relating to refund. Important parameters include the timeliness of refund application, tax payment, date of export (if relating to export), reasons for refund etc

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ayer, being claimed as refund should be submitted. The GST Law Drafting Committee may prescribe a threshold amount below which self-certification (instead of CA Certificate) would be sufficient.
10.3 If the refund is not found to be legal or correct for any reason, then the jurisdictional authority should issue Show Cause Notice (SCN) to the applicant and thereafter the refund will be kept in abeyance in the system till the SCN is adjudicated. In case, the refund application is found to be in order but does not satisfy the test of unjust enrichment, the refund amount, after sanction, would be credited to the Consumer Welfare Fund. The GST Law Drafting Committee may examine whether such amount should be credited to Consumer Welfare Fund or

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PROCEDURE AND TIME WITHIN WHICH PRELIMINARY SCRUTINY OF SUBMISSION OF THE RELEVANT DOCUMENTS IS CARRIED OUT
Para 9
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
PROCEDURE AND TIME WITHIN WHICH PRELIMINARY SCRUTINY OF SUBMISSION OF THE RELEVANT DOCUMENTS IS CARRIED OUT:
9.0 After the receipt of the application in the jurisdictional officer's menu, the same should be examined for deficiency, if any. Since the recommendation is to reduce the number of documents that are to be filed along with the application and most of the documents related to refund application will be available online, it is recommended that the preliminary scrutiny may be carrie

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REQUIREMENT FOR TAXPAYER TO KEEP A COPY OF REFUND APPLICATION FOR THE PRESCRIBED PERIOD
Para 8
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
REQUIREMENT FOR TAXPAYER TO KEEP A COPY OF REFUND APPLICATION FOR THE PRESCRIBED PERIOD:
8.0 Since the application for refund is expected to be filed electronically, the application form should have a print option along with the option for the applicant to downlo

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NUMBER OF COPIES OF APPLICATIONS TO BE FILED
Para 7
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
NUMBER O

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RECEIPT OF REFUND APPLICATION AND PROCEDURE FOR GENERATING PROOF OF RECEIPT OF APPLICATION FOR REFUND
Para 6
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
RECEIPT OF REFUND APPLICATION AND PROCEDURE FOR GENERATING PROOF OF RECEIPT OF APPLICATION FOR REFUND:
6.0 It is recommended that the State Tax authorities shall deal with the SGST refund and Central Tax authorities shall deal with refund of CGST and IGST. The following procedure is proposed in this regard:
i) Applicant may be given the option of filing refund application either through the GSTN portal or through the respective State/Central Tax portal. Filing through GSTN portal may be benefi

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