GST – REFUND – Draft Rules 31-3-3017
GST
Dated:- 2-4-2017
GST – REFUND – Draft Rules 31-3-3017
=============
Document 1
1.
(1)
Chapter-
REFUND
Application for refund of tax, interest, penalty, fees or any other amount
Any person, except the persons covered by notification issued under section 55, claiming refund of
any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST
RFD-01 electronically through the Common Portal either directly or through a Facilitation Centre notified
by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance
with the provisions of sub-section (6) of section 49 may also be made through the return furnished for the
relevant tax period in FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in case of export of goods, application for refund shall be filed only after the
export manifest or an export repo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the
advance tax deposited by him under section 27 at the time of registration, shall be claimed either in the last
return required to be furnished by him or only after furnishing of the said last return.
(2)
The application under sub-rule (1) shall be accompanied by any of the following documentary
evidences, as applicable, to establish that a refund is due to the applicant:
(a) the reference number of the order and a copy of the order passed by the proper officer or
an appellate authority or Appellate Tribunal or court resulting in such refund or reference number
of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of
section 112 claimed as refund;
(b)
a statement containing the 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 and the relevant Bank Realizati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be notified in this behalf, in a case where the refund is on account of deemed exports;
(g) a statement in Annex 1 of FORM GST RFD-01 containing the number and date of
invoices received and issued during a tax period in a case where the claim pertains to refund of any
unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on
account of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-
rated or fully exempt supplies;
(h) the reference number of the final assessment order and a copy of the said order in a case
where the refund arises on account of finalisation of provisional assessment;
(i) a declaration to the effect that the incidence of tax, interest or any other amount claimed as
refund has not been passed on to any other person, in a case where the amount of refund claimed
does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of cases cover
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fund of input tax credit, the electronic credit ledger shall be
debited by the applicant in an amount equal to the refund so claimed.
(4) In case of zero-rated supply of goods or services or both without payment of tax under bond or letter of
undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and
Services Tax Act, refund of input tax credit shall be granted as per the following formula:
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x
Net ITC_Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
2
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during
the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ectronic cash ledger, an
acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the Common
Portal electronically, clearly indicating the date of filing of the claim for refund.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be
forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the
application for its completeness and where the application is found to be complete in terms of sub-rule (2),
(3) and (4) of rule 1, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant
through the Common Portal electronically, clearly indicating the date of filing of the claim for refund.
(3)
Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the
applicant in FORM GST RFD-03 through the Common Portal electronically, requiring him to file a refund
application after rectification of such deficiencies.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplicant is not less than five on a scale
no proceedings of any appeal, review or revision is pending on any of the issues which
form the basis of the refund and if pending, the same has not been stayed by the appropriate
authority or court.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on
being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in
accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-
04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not
exceeding seven days from the date of acknowledgement under sub-rule (1) or sub-rule (2) of rule 2.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned
under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant
mentioned in his re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
missible or is not payable to the applicant, he shall issue a
notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09
within fifteen days of the receipt of such notice and after considering the reply, make an order in FORM
GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the
said order shall be made available to the applicant electronically and the provision of sub-rule (1) shall,
mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant a reasonable
opportunity of being heard.
(3)
Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable
to the applicant under sub-section (8) of section 48, he shall make an order in FORM GST RFD-06 and
issue a payment advice in FORM GST RFD-05, for the amount of refund and the same shall be
electronically credited to any
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o be rejected, if the appeal is finally
rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an
appeal.
6. Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an
order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which
is delayed, the period of delay for which interest is payable and the amount of interest payable, and such
amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned
in his registration particulars and as specified in the application for refund.
7.
Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification
issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on
the Common Portal, either directly or from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reaty or other international agreement, to which the President or
the Government of India is a party, is inconsistent with the provisions of these rules, such treaty or
international agreement shall prevail.
8.
Consumer Welfare Fund
(1)
(2)
All credits to the Consumer Welfare Fund shall be made under sub-rule (4) of rule 4.
Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by
orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
(3)
Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58
shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the
amount is transferred for utilisation.
(4)
The [Central/State] Government shall, by an order, constitute a Standing Committee with a
Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the
Committee shall make reco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a
complainant in a consumer dispute, after its final adjudication.
(7)
All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member
Secretary, but the Committee shall not consider an application, unless it has been inquired into in material
details and recommended for consideration accordingly, by the Member Secretary.
(8)
The Committee shall have powers –
(a) to require any applicant to produce before it, or before a duly authorised Officer of the
Government such books, accounts, documents, instruments, or commodities in custody and control
of the applicant, as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised
officer of the Central Governme
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =