GST Refund Scenario

GST Refund Scenario
By: – GST Cornor
Goods and Services Tax – GST
Dated:- 21-11-2017

INTRODUCTION
Provisions of refund of taxes under GST are very important as delay would adversely impact exporters, manufacturers and dealers. A delay in refund would cause problem for the exporters/manufacturer in maintaining the working capital and cash flow.
Currently there is delay in months in providing the refund to the exporters/manufacturers/dealers
Now due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and proces

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und of IGST Paid on Export of Goods
STEPS:
*
The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases
*
The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B.
*
The system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant.
*
Any order regarding withholding of such refund or its further sanction respectively in PART-B of FORM GST RFD-07 or FORM GST RFD-06 shall be done manually till the refund module is op

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payment of tax
*
Supplies made to SEZ Unit/ SEZ Developer with payment of tax
*
Supplies made to SEZ Unit/ SEZ Developer without payment of tax (accumulated ITC)
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Excess balance in Electronic Cash Ledger
*
ITC accumulated due to inverted tax structure
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Recipient of deemed export
STEPS:
* Printout of FORM GST RFD- 01A needs to be filed manually before the jurisdictional GST officer
* This form needs to be accompanied with the requisite documentary evidences, wherever applicable (Rule 89(2) – Requisite Documents)
NOTE:-
* The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any one of the tax authorities
* The payment of the sanctioned refund amount in relation to CT / IT / Ce

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Commissioner of Central Tax, Visakhapatnam-GST Versus Concast Ferro Inc

Commissioner of Central Tax, Visakhapatnam-GST Versus Concast Ferro Inc
Central Excise
2018 (1) TMI 152 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 21-11-2017
E/COD/30581/2017, E/Cross/30328/2017 in E/31077/2017, E/30252/2017 – A/31880-31881/2017
Central Excise
Mr. M. V. Ravindran., Member (Judicial)
Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant.
Shri Y. Sreenivasa Reddy, Advocate for the Respondent.
ORDER
[Order per: M. V. Ravindran]
This application is filed by the Revenue for condonation of delay in filing the supplementary appeals. Since this application No.E/COD/30581/2017 is for condoning the delay is supplementary appeal, the main appeal being filed in time, I condone the delay in filing the appeal by the Revenue.
2. By this common order, I propose to dispose of appeal No.E/31077/2017 and E/30252/2017. These two appeals are filed by the Revenue against the common Order-in-Appeal No.VIZ-EXCUS-001 APP-71-72-16-17 dated 29.11.2016

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appellant is eligible for credit in respect of goods i.e. Moulds in terms of definition in Rule 26a)(A)(iv) of CCR 2004, alloyed CENVAT credit of (Rs.1,43,389/- + Rs. 1,33,912/-) on Moulds under capital good; and in respect of goods i.e. Lancer Pipes Rs. 1,21,793/- under definition under Rule 2(k) of CCR 2004, admitted the credit as Inputs, by following the ruling of the case law CCE New Delhi Vs Haryana Concast Ltd., [2002 (148) ELT 905 (Tri.- Del.)]. I find there is no dispute from either parties to this extent, I do not find any valid reason to differ to the decision of lower authority. Hence, I concur with his findings and hold that appellants are eligible to avail CENVAT credit on Pig Moulds as capital goods and Lancer Pipes under Inputs as defined under Rule 2(a) / 2(k) of CCR, 2004.
8. In respect of the goods viz MS Plates, Channels, MS Rounds, TMT Bars, Lancing Pipes etc, while the credit has been availed under the category capital goods by restricting the quantum to 50%, the

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ch the moulds with molten pig iron passes through.
-MS Angles- used in columns hand rails, platforms, cornr joints, and brick lining chimneys, ladles, etc.
-TMT Bars- used in ground hooper, day bins, pump house, mould pulling sumps, and also used at furnace.
I find there is no contradicting facts recorded in the orders alleging that the goods were used for civil construction or laying of foundation or making structures for supporting capital goods. In para 13 of the order the lower authority had merely mentioned that the definition of inputs has undergone vast changes, but did not brought into record such changes. Even as effectively alleged in the notice, if the impugned goods failed the definition under Rule 2(a) of the CCR, 2004, it merited examination under Rule 2(k) ibidem. Based on the contentions raised in reply to the notice as well as in grounds of appeal, the appellant's thrust is on admissibility under the category 'Inputs' with a reference being drawn to the fact that

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ssed by the lower authority on the ground that the goods on which CENVAT credit was taken do not confirm to definition of inputs or capital goods. The denial on this ground is arbitrary and has to be pronounced legally unsustainable.
9. Admissibility of items to 'input' credit when it has been availed under capital goods category is rectifiable in terms of the rulings pronounced in the TAFE [2002 (140) ELT 401] and Philips Electronics [2008 (228) ELT 36] case laws. It is trite law that the larger benefit of credit cannot be denied on technicalities. The appellant shall furnish a Chartered Engineer's Certificate clearly showing deployment of the impugned credit availed goods. I find copy of the Chartered Engineer certificate dated 10.11.2014 certifying that raw material viz Channels, angles, plates, TMT Bars, Plates, Ms Flats etc., a quantity of 2575MTs was used in the manufacture of machinery like Siler Machine, Chimney, Flux, Screening New PCM, and Flux crushing etc., wa

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Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2017

Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2017
958/2017/9(120)/XXVII(8)/2017 Dated:- 21-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 958/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 21/11/2017
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2017
1. Short title and Com

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quot; shall be substituted.
4. Amendment in Rule 119
In rule 119 of the "Principal Rules", for the words "ninety days of the appointed day", the words and figures ''the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted.
5. Amendment in Rule 120
In rule 120 of the "Principal Rules", for the words "ninety days of the appointed day" the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted.
6. Amendment in Rule 120A
In rule 120A of the "Principal Rules", the marginal heading "Revision of declaration in FORM GST TRAN-1" shall be

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Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017

Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017
956/2017/9(120)/XXVII(8)/2017 Dated:- 21-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 956/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 21/11/2017
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017
1. Short title and comme

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of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund
3. Amendment in Rule 96A
In clause (a) of sub-rule (1) of Rule 96A of the Uttarakhand Goods and Services Tax Rule, 2017, after the words "after the expiry of three months", the words "or such further period as may be allowed by the Commissioner," shall be inserted.
4. Amendment in FORM GST RFD-01
In FORM GST RFD-01 of the Uttarakhand Goods and Services Tax Rule 2017-
(a) for “Statement-2”, the following Statement shall be substituted, namely: –
“Statement- 2 [rule 89(2)(c)]
Refun

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IGST REFUND ON FREE CHARGE EXPORT SHIPMENT

IGST REFUND ON FREE CHARGE EXPORT SHIPMENT
Query (Issue) Started By: – pritesh shah Dated:- 20-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear sir,
We have exported material on payment of IGST against free of charge sample shipment.
We have mentioned IGST paid amoun in our export shippingbill.
My query is that whether we can get IGST refund in said shipment as foreign exchange is not realisd.
Thanks in advance for your kind advise.
Reply

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Knowledge for IGST and refund procedure

Knowledge for IGST and refund procedure
Query (Issue) Started By: – Arpit Jain Dated:- 20-11-2017 Last Reply Date:- 25-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
I am a beginner in export. I am a merchant exporter i.e. I first get my product from a company and then export it to other customer. Now my query is that initially suppose i have purchased 100 rs product from a company situated in my state and they add 18% tax on it so the total becomes 118. Now I have already taken order from a foreign client including my profit and transportation charges at 150 rs , here suppose transportation charge is 10 rs , so now while exporting it through air by dhl express courier service they ask me about IGST i.e. whet

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9617

9617
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
 
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Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.

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9611

9611
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the h

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9602

9602
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
 
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Notes:
As inserted by notification no. 43/2017 dated 14-

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9508

9508
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and tra

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9405

9405
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof;523[****]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Luminaires and lighting fittings including searchlights and spotlights and

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9401 [other than 9401 10 00 or 9401 20 00]

9401 [other than 9401 10 00 or 9401 20 00]
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles
 
Clarification
* Clarification regarding classification of seats meant for four wheeled cars and two-wheelers and the consequent GST rate on seats meant for four wheeled cars and two-wheelers. [ See pa

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9209

9209
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instrumen

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9208

9208
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not

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9207

9207
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
&

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9205

9205
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground

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9111

9111
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Watch cases and parts thereof
 
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Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules

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9108

9108
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Watch movements, complete and assembled
 
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Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules

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