Para 5 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 5 – SUPPORTING DCOUMENTS: 5.0 Documents evidencing tax payments required to be enclosed with the refund application should be minimal but adequate so that both the taxpayer and tax authority find it easy to deal with the application. Normally following documents are required to establish the rightful claim of refund: i) Copy of TR-6 / GAR-7/ PLA/copy of return evidencing payment of duty. It is recommended that these forms may not be called for as in the proposed GST scenario payment of duty will be in electronic mode and the same will be easily visible to the refund sanctioning author
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f the invoices or a statement containing details of quantity along with the refund application. Documents evidencing export. In the proposed GST scenario it is recommended that the ICEGATE and GSTN would be inter linked, and therefore these documents can be verified on line and therefore can be dispensed with. iii) Documents evidencing that the tax burden has not been passed on to the buyer. Since GST is an Indirect tax, there will be a rebuttable presumption that the tax has been passed on to the ultimate consumer. Therefore there is a need for establishing that principle of unjust enrichment does not apply to the refund claim. It is recommended that a Chartered Accountant s Certificate certifying the fact of non-passing of the GST burden
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