GST – States – 02/2018 – Dated:- 10-1-2018 – Office of the Commissioner of the State Goods and Service tax Department Government of Kerala, Thiruvananthapuram No CT/24164/C1 Dtd 10/01/2018 Circular No 2/2018 Sub: Disbursal of SGST components of Refund claim – Instructions The tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories: Zero-rated supplies On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products), Deemed exports Excess balance in electronic cash ledger. The refund applications filed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by Central Tax Authority and refund of State Tax (SGST) shall be made by State Tax Authority. I
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rity. 4. Intimate Head of Account for refund to treasury. [ 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 provided in the Payment Advice. 7. After release of payment a communication to be given to Central Tax Authority. SGST – REFUND REGISTER-1 (For sanction order received from Central Tax Authority) 1. S.No. 2. File No. 3. Name of Taxpayer 4. GSTIN 5. No. & Date of Sanction Order 6. No. & Date of Payment Advice 7. Communication Date of receipt of 8. Amount of SGST refund sanctioned 9. Treasury Date of submission of order to 10. Date of allocation of fund in BIMS 11. Date of submission of Bill 12. Date of transfer of fund 13. Account Date of transfer of refund to Bank 14. Name of the Bank 15. Bank Account No 16. IFSC 17. MICR 18. Date of intimation to Central Tax Authority
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respective territorial jurisdiction for release of CGST/IGST/CESS portion of refund. The proper officer who issued the refund sanction order shall maintain a register in the following manner: SGST – REFUND REGISTER-2 (For sanction order issued from State Tax Authority) 1. Sl.No. 2. Name of Taxpayer 3. GSTIN 4. Date of filing of refund application. 5. Refund claim of Central Tax 6. Refund claim of State Tax 7. Date of Approval 8. Refund sanctioned – Central Tax 9. Refund sanctioned -State Tax 10. No. & Date of Sanction Order 11. No. & Date of Payment Advice 12. Date of Communication Authority to Central 13. Amount of SGST refund sanctioned 14. Date of submission of order to Treasury 15. Date of allocation of fund in BIMS 16. Date of submission of Bill 17. Date of transfer of fund 18. Date of transfer of refund to Bank Account 19. Name of the Bank 20. Bank Account No 21. IFSC 22. MICR 23. Authority Date of intimation of refund by Central Tax All Deputy Commissioners shall submit
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