Goods and Services Tax

Para 3.07 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.07 – 3.7 Components of a valid TDS Return (GSTR-7): 3.7.1 This return would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Details of GSTIN of the Supplier along with the invoices against which the Tax has been deducted. This will also contain the details o

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Para 3.06 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.06 – 3.6 Components of a valid ISD Return (GSTR-6): 3.6.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is

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Para 3.05 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.05 – 3.5 Non-Resident Foreign Taxpayers (GSTR-5): 3.5.1 Non-Resident foreign taxpayers would be required to file GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and there

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Para 3.04 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.04 – 3.4 Quarterly Return for compounding Taxpayers (GSTR-4): 3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly return (GSTR-4) as per the format pres

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Para 3.03 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.03 – 3.3. Components of valid GST Return (GSTR-3): 3.3.1 The GST Monthly Return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN 2. Period to which the Return pertains 3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover 4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2. 5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR-3 return. 6. There will be a separate table for capturing the TDS credit received and which has been credited to his cash ledger (the deductee). 7. Tax liability unde

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rious tax heads of CGST, SGST, IGST and Additional Tax separately would be populated from the debit entry in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited. 14. Details of other payments – Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility. 15. Details of ITC balance (CGST, SGST and IGST) at the end of the tax period will be auto-populat

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by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose. 3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with. 3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, both debiting and filing can be done simultaneously. 3.3.4 The return would be filed by 20th of the succeeding month. Late filing would be permitted on payment of late fees only. – Statutory Provision

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Para 3.02 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.02 – 3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2): 3.2.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately 4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same may be modified i.e. added or deleted by the Taxpayer while filing the GSTR

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which partial credit has been availed earlier. 8. In respect of capital goods, there will be a field to capture appropriate information regarding availment of ITC over a period (to be prescribed in GST Law in terms of duration and number of installments) from the date of accountal of capital goods in the taxpayer s books of accounts. [GST Law may provide that Input credit pertaining to Capital Goods will be allowed to be availed over a period of 2 years in two equal installments] 9. In respect of inputs, there can be two situations. If inputs are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books of accounts. In case inputs covered under one invoice are received in more than one i

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. The time period for correcting these errors will be provided in the GST Law. 12. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST inward Supplies ( Both Inter-State and Intra-State) including those received from compounding taxpayers and unregistered dealers. 13. There will be a separate table for the ISD credit received by the taxpayer. 14. There would be a separate table for TDS Credit received by the taxpayer. 3.2.2 Auto Population in this return from GSTR-1 will be done on or after 11th of the succeeding month. Addition or Deletion of the invoice by the taxpayer will be permitted between 12th and 15th of the succeeding month. Adjustments would be permitted on 16th and 17th of the suc

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Para 3.01 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.01 – 3.1. Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1): 3.1.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years. 4. Final invoice-level supply information pertaining to the tax period separately for goods and services: (i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded. (ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person dealing in exempted / NIL rated / non GST goods or services), the suppliers

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with certain modifications. The details proposed by this Committee are as follows:- a) HSN code (4-digit) for Goods and Accounting Codes for Services will be mandatory initially for all taxpayers with turnover in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition). b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in previous financial year between ₹ 1.5 Crores and ₹ 5.0 Crores. c) Any taxp

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tified through the submission of HSN code for goods and Accounting Code for services. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with s . The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable. (v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies also. (vi) The supply information will also have details relating to the Place of Supply in order to identify the destination state as per the Place of Supply Rules where it is different from the location of the recipient. (vii) Details relating to supplies attracting Reverse charge will al

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Para 3 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3 – 3. Monthly Return: There would be separate returns for the outward supplies, inward supplies and a consolidated return based on these two returns. Besides that, there would be separate returns for the Input Service Distributors, non-resident taxpayers (foreigners) and Tax Deductors. The components of each of these return is being discussed hereun

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Para 2 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 2 – 2. Periodicity of Return Filing 2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns for different class of taxpayers, after payment of due tax, either prior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. The periodicity of return for different categories

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r of taxpayer Continuous 10 Cash Ledger of taxpayer Continuous 11 Tax ledger of taxpayer Continuous 2.2 Other important points relating to periodicity of return filing are as under:- (i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration. (ii) Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately. (iii) Compounding taxpayers would have to file a quarterly return called GSTR-4 (Annexure-V). (iv) Taxpayers otherwise eligible for t

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and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI]. (vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial records. (viii) Compounding taxpayer will also file a simple annual return. (ix) Cut-off date for filing of details of outward supplies (GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers. (x) Cut-off date for filing of Quarterly return (GSTR-4) by compounding taxpayer would be 18thday of the first

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Para 1 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 1 – 1. Introduction 1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint C

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nish details about the taxes paid in accordance with that return; and (iii) File correct and complete return within stipulated time frame. 1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for: (i) Compliance verification program of tax administration; (ii) Providing necessary inputs for taking policy decision; (iii) Management of audit and anti-evasion programs of tax administration; (iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation. 1.5 This document lists out the salient aspects of the process related to filing of GST returns. 1.6 There will be common

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ANNEXURE-VII – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-VII – ANNEXURE-VII Department of Government of Form GST – [See Rule – ] Refund Claim Form under Goods & Services Tax Act, [To be used only by Embassies, International and Public Organisations and their Officials] 1.Registration No. 2. Tax Period for which refund claimed From To dd mm yy dd mm yy 3. Full Name of Embassy/Organization 4.Address of Embassy/organization Building Name/ Number Area/ Road Locality/ Market Pin Code Email id Telephone Number Fax No. 5. Entry Number of Schedule under which the applicant is eligible to claim refund 7. Details of purchases of ta

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ANNEXURE-VI – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-VI – ANNEXURE-VI Reduction / Adjustment Summary Sr No. Description Year & Tax Period Amount (reduction/adjustment Order No. Order date Balance demand, if any remaining after adjustment 1 2 3 4 5 6 7 1. Reduction of refund amount 2. Adjustment against outstanding demand Total (Signature) Name (Designation) Ward/Circle/Unit/Othe

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ANNEXURE-V – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-V – ANNEXURE-V Department of Government of Form GST – [See Rule -] Reference No. Date – Refund order under Goods & Services Tax Act, 1.GSTIN 2. Full Name of Taxpayer 3. Taxpayer s address Building Name/ Number Area/ Road Locality/ Market Pin Code 4. Receipt No. & date of refund Application Receipt No.- Receipt date- 5.

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ANNEXURE-IV – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-IV – ANNEXURE-IV Government of – Department of – Form GST – Refund Claim Form under Goods & Services Tax Act, (To be used by Tax Payers only) 1.GSTIN 2. Full Name of Taxpayer 3. Taxpayer s address Building Name/ Number Area/ Road Locality/ Market Pin Code 4. Amount of refund claimed (Rs.) IGST CGST SGST 5. Ground for claimin

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ANNEXURE-III – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-III – ANNEXURE-III LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015 Government of India 1. Smt. Rashmi Verma, Additional Secretary (Revenue), Government of India 2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India 3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India 4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India 5. Shri M.K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India 6. Shri G.D. Lohani, Commissioner, CBEC, Government of India 7. Shri Ravneet Singh Khurana, Deputy Commissioner, C

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xes, Delhi 9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi 10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa 11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat 13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana 14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana 15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh 16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir 17. Smt. Nidhi Khare, Secretary-cum-Commissioner, Commercial Tax, Jharkhand 18. Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka 19. Dr. Rajan Khobraga

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b 31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab 32. Shri Vaibhav Galriya, Commissioner, Commercial Tax, Rajasthan 33. Shri Manoj Rai, Joint Commissioner, Commercial Tax, Sikkim 34. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu 35. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana 36. Shri Vikas Singh, Commissioner of Taxes and Excise, Mizoram 37. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh 38. Shri Abhijit Gupta, Commercial Tax Officer (IT), Uttar Pradesh 39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand 40. Smt. Ujjaini Datta, Joint Secretary, Finance, West Bengal Goods and Services Ta

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ANNEXURE-II – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-II – ANNEXURE-II CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS DELHI SECRETARIAT, IP ESTATE, NEW DELHI – 110002 Tel. No. 2339 2431, Fax: 2339 2432 e-mail: vatcouncil@yahoo.com, vatcouncil@gmail.com No.15/45/EC/GST/2014/170 Date: 14th November, 2014 CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES During the last meeting of the Joint Committee on Business Process for GST held on 12th November, 2014, it was decided to form a Sub-Committee to look into the GST refund processes. Accordingly, a Sub-Committee consisting of

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ANNEXURE-I – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-I – ANNEXURE-I CONSTITUTION ORDER OF JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS DELHI SECRETARIAT, IP ESTATE, NEW DELHI – 110002 Tel. No. 2339 2431, Fax: 2339 2432 e-mail: vatcouncil@yahoo.com No.15/45/EC/GST/2014/32 Date: 7th April, 2014 JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST During the last Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be

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(1) Dr. J.B. Ekka, Commissioner of Taxes, Assam (2) Shri Prashant Goyal, Commissioner, Trade & Taxes, Delhi (3) Shri H.V. Patel, Commissioner, Commercial Tax, Gujarat (4) Shri Sudhir Rajpal, Commissioner, Excise & Taxation, Haryana (5) Shri Kifayat Hussain Rizvi, Commissioner, Commercial Tax, J&K (6) Shri Ajay Seth, Commissioner, Commercial Tax, Karnataka (7) Shri Shyam Jagannathan, Commissioner, Commercial Tax, Kerala (8) Shri Amit Rathore, Commissioner, Commercial Tax, Madhya Pradesh (9) Dr. Nitin Kareer, Commissioner, Sales Tax, Maharashtra (10) Shri Abhishek Bhagotia, Commissioner, Commercial Tax, Meghalaya (11) Shri Manoj Ahuja, Commissioner, Commercial Tax, Odisha (12) Shri Sanjay Malhotra, Commissioner, Commercial Tax, Ra

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Para 16 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 16 – RECOVERY OF ERRONEUS REFUND: 16 It is recommended that the GST law may provide for the provisions for recovery of erroneously granted refunds along with interest. (Satish Chandra) Member Secretary Additional Secretary Empowered Committee (Rashmi Verma) Department of Revenue of State Finance Ministers Government of India – Statutory P

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Para 15 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 15 – ADJUSTMENT: 15 In some cases, the taxpayer may have outstanding demand under GST Act. The GST Law may provide for adjusting the refund claim against any amount of un-stayed confirmed demand lying beyond the appeal period. The refund order may clearly state the amount so adjusted and particulars of the adjusted demand may also be stat

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Para 14 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 14 – INTEREST: 14. It is recommended that the GST Law may provide for a prescribed time limit of 90 days from the date of the system generated acknowledgment of refund application within which refund has to be paid. It may also be provided in the GST law that, interest clause will start automatically once the prescribed time limit for sanctioning of refund has been breached. 14.1 The issue relating to dealing with the refund cases in which refund application has been filed but the same is found to be incomplete or deficient was discussed. It is recommended that the GST Law may clearl

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ic acknowledgement. 14.2 It is recommended that the rate of interest for delayed payment of refund and that in case of default in payment of GST should be different. The Committee recommends that the rate of interest in case of refund may be around 6% and that in case of default in payment of interest may be around 18%. The GST Law may provide accordingly. The GST Law may also provide that the interest will accrue from the last date when refund should have been sanctioned even when the refund is ordered to be paid by the order of the appellate authority in the appeal filed by the applicant against order of rejection passed by the refund sanctioning authority. This would discourage refund sanctioning authority from rejecting refund claims on

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Para 13 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 13 – VERIFICATION AND CONTROL: 13. Every refund that is sanctioned would need to go through a process of review by higher authorities in order to ensure the correctness of the decision of refund sanctioning authority. So once the refund is sanctioned, the same shall be transferred through the IT system to the menu of the higher authority along with the documents on the basis of which decision was taken by the refund sanctioning authority. Any documents that were sought besides those in the application should also be forwarded manually to the higher authority for taking a decision abo

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sector undertakings, applicants having the AEO Status, etc.) but the process of review of refund may be provided in the GST Law. 13.2 Besides this, for refund amounts exceeding a pre-determined amount a provision for pre-audit of refund application (and not of the accounts of the taxpayer) before the sanction of the refund may be provided for. Keeping in view the points mentioned above regarding increased compliance, self-regulation and system based verification, etc., it is recommended that the monetary limit for pre- audit of the refunds sanctioned may be kept at Rs. one crore or as may be decided by the respective Tax Jurisdiction. The procedure for pre- audit will be same as that for the post audit except that the application will have

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Para 12 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 12 – SANCTIONING OF REFUND: 12. To make the process of refund hassle free, it is important that even this last stage of refund processing should be simple and free from human intervention so that the applicant may have a pleasant experience while dealing with tax authorities. Therefore it becomes significant that once the tax authority de

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Para 11 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 11 – MINIMUM AMOUNT BELOW WHICH REFUND SHALL NOT BE GRANTED: 11. Filing of refund application and processing of the same involves investment of resources, in terms of time, money and manpower, by both the applicant and tax administration. Therefore the amount should not be meager enough to create uneconomical burden on the applicant as we

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Para 10 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 10 – PROCEDURE FOR DEALING WITH REFUND THEREAFTER INCLUDING EXAMINATION OF PRINCIPLE OF UNJUST ENRICHMENT : 10.0 Once the refund application is found to be complete and the fact of completeness has been intimated to the applicant, the jurisdictional tax authority should examine the same in the light of the provisions of the GST Law relating to refund. Important parameters include the timeliness of refund application, tax payment, date of export (if relating to export), reasons for refund etc. 10.1 It is recommended that for the sake of uniformity, the state and central laws should ha

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reshold amount below which self-certification (instead of CA Certificate) would be sufficient. 10.3 If the refund is not found to be legal or correct for any reason, then the jurisdictional authority should issue Show Cause Notice (SCN) to the applicant and thereafter the refund will be kept in abeyance in the system till the SCN is adjudicated. In case, the refund application is found to be in order but does not satisfy the test of unjust enrichment, the refund amount, after sanction, would be credited to the Consumer Welfare Fund. The GST Law Drafting Committee may examine whether such amount should be credited to Consumer Welfare Fund or to the consolidated fund of State / Union. – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Para 9 – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – Para 9 – PROCEDURE AND TIME WITHIN WHICH PRELIMINARY SCRUTINY OF SUBMISSION OF THE RELEVANT DOCUMENTS IS CARRIED OUT: 9.0 After the receipt of the application in the jurisdictional officer s menu, the same should be examined for deficiency, if any. Since the recommendation is to reduce the number of documents that are to be filed along with the application and most of the documents related to refund application will be available online, it is recommended that the preliminary scrutiny may be carried out within 30 common working days and deficiency, if any, should be communicated to the appl

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