Disbursal of SGST components of Refund claim – Instructions
02/2018 Dated:- 10-1-2018 Kerala SGST
GST – States
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
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ment Advice before Treasury within 5 working days from the date of receipt from Central Tax authority.
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
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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 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 Acc
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