Disbursal of SGST components of refund claim – Instructions issued- reg.
05/2018 Dated:- 24-3-2018 Kerala SGST
GST – States
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 State Tax authorities shall be processed by the concerned assessing authority within the stipulated time limit. if the total refund amount (including Central a
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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 refund
Date of submission of refund order to the District Deputy Commissioner
Date of intimation of refund by the District Deputy Commissioner of State Tax.
Date of intimation of refund by Central Tax Authorities.
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11
12
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14
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16
Simultaneously a duly signed copy of the FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-06 (Refund Sanction) along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST & Central Excise of the respective territorial jurisdiction for the release of CGST/IGST/Cess portion of refund.
On receipt of the refund sanction order in FORM GST RFD
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MH-0006- MIH-101 Tax-SH-02-SSH-(01) for excess dues/ (02) for exports/ (03) for deemed exports/08) for Inverted duty structure].
5. On allocation of fund in BIMS, present bills before Treasury.
6. Treasury shall transfer the refund amount to the Bank Account mentioned in the Payment Advice.
7. Upon release of payment, a communication should be given to the assessing authority.
SGST – REFUND REGISTER-3
(For sanction order received from State Tax Authorities)
Sl.No.
File No.
Name of tax payer
GSTIN
No. & Date of refund sanction order.
No. & date of payment advice
Date of receipt of communication from assessing authority.
Amount of SGST refund sanctioned
Date of submission of order to Treasury
1
2
3
4
5
6
7
8
9
Date of allocation of fund in BIMS
Date of submission of Bill.
Bill No.
Date of transfer of fund to Bank account.
Name of the Bank
Bank account number
IFSC
MICR
Date of intimation to the assessing authority of State Tax
10
11
12
13
14
15
16
1
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