Rule 1 – Draft-Bills-Reports – Draft GST Refund Rules – DRAFT – GOODS AND SERVICES TAX – REFUND RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – REFUND RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__: REFUND 1. Refund of tax, interest, penalty, fees or any other amount (1) Any registered taxable person, except the persons covered by notification issued under clause (d) of sub-section (6) of section 38, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in terms of sub-section (6) of section 35 may be made through the return for the relevant tax period in FORM GSTR
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number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices as prescribed in rule Invoice._ in case of supply of goods made to an SEZ unit or a developer; (d) a statement containing the number and date of invoices, in a case where the refund is on account of deemed exports; (e) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services; (f) a statement containing the number and date of invoices and the details of payment, along with proof thereof, made by the claimant to the supplier for authorized operations as defined under the SEZ Act, 2005, in a case where the refund is on account of supply of services made to an SEZ unit or a developer; (g) a statemen
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ce of tax and interest claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed is five lakh rupees or more: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a), (b) or (d) of sub-section (6) of section 38; Explanation 1.- For the purpose of this rule, invoice means invoice conforming to the provisions contained in section 23A in case of refunds referred to in clause (c) of sub-section (6) of section 38. Explanation 2.- Where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant in an amount equal to the refund so claimed. (4) Where any taxable goods or services are exported without payment of tax, under bond or letter of undertaking under section ___ of the IGST Act,
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services for which the supply of service has not been completed during the relevant period; (E) "Adjusted Total turnover" means the value of turnover in a State, as defined under subsection (104) of section 2, excluding the value of exempt supplies, during the relevant period; (F) Relevant period means the period for which the claim has been filed. Provided that no refund of input tax credit shall be allowed if the supplier of goods and / or services avails of drawback allowed under the applicable Drawback Rules or claims rebate of tax paid under the Act or the IGST Act, 201_ in respect of such tax. (5) The application for refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 19A at the time of registration, shall be claimed either in the last return required to be filed by him or only after filing of the said last return. (6) Where the application relates to a claim for refund from the electronic cash led
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