GST – States – 05/2018 – Dated:- 24-3-2018 – Office of the Commissioner of the State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram No CT/24164/C1 Dtd 24/03/2018 Circular No. 5/2018 Sub: Disbursal of SGST components of refund claim – Instructions issued- reg. The Government, vide order cited above has issued certain guidelines to the treasury officials with regard to refund o/ the SGST component. In order to streamline the procedures to be followed in the process of refund application filed by the tax payers on the rolls of State Tax authorities in line with the Government Order referred to above, the following further instructions are issued. The refund applications filed by the tax payers on the rolls of Stat
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(Nodal officers). The details of such refund order forwarded to the District Deputy Commissioner of State tax shall be maintained by the concerned assessing authority in a separate register. The SGST- REFUND REGISTER- 2 is modified to that extent. SGST – REFUND REGISTER-2 (Details of refund orders submitted to the District Deputy Commissioner of State tax by the assessing authority) Sl.No. Name of Tax payer GSTIN Date of filing of refund application Refund Claim of Central Tax Refund Claim of State Tax Date of approval Refund Sanctioned-Central Tax Refund Sanctioned-State Tax 1 2 3 4 5 6 7 8 9 No.& Date of Refund sanction order No. & Date of payment advice. Date of communication to Central Tax authorities Authority who approved the
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ing authority, the Deputy Commissioner of State Tax (Nodal Officer), after due verification shall entrust the matter to the Manager (DDO) of the office of the Deputy Commissioner of State Tax, for onward transmission to the treasury officials for release of payment. The nodal officers shall direct the Manager (DDO) of the office of the Deputy Commissioner of State Tax to follow the procedures given below on receipt of Payment Advice from assessing authority: 1. Maintain a separate register (SGST – REFUND REGISTER-3) 2. Accounts Section shall enter the details of refund sanction orders received from assessing authority of State Tax in the Register. (Format given) 3. Present the Original Sanction Order along with Payment Advice to Treasury wi
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