Disbursal of SGST components of refund claim \u2013 Instructions issued- reg.
05\/2018 Dated:- 24-3-2018 Kerala SGST
GST – States
Office of the Commissioner of the State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram
\nNo CT\/24164\/C1
\nDtd 24\/03\/2018
\nCircular No. 5\/2018
\nSub: Disbursal of SGST components of refund claim – Instructions issued- reg.
\nThe Government, vide order cited above has issued certain guidelines to the treasury officials with regard to refund o\/ the SGST component. In order to streamline the procedures to be followed in the process of refund application filed by the tax payers on the rolls of State Tax authorities in line with the Government Order referred to above, the following further instructions are issued.
\nThe refund applications filed by the tax payers on the rolls of State Tax authorities shall be processed by the concerned assessing authority within the stipulated time limit. if the total refund amount (including Central a<\/p>\n
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\nGSTIN
\nDate of filing of refund application
\nRefund Claim of Central Tax
\nRefund Claim of State Tax
\nDate of approval
\nRefund Sanctioned-Central Tax
\nRefund Sanctioned-State Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\nNo.& Date of Refund sanction order
\nNo. & Date of payment advice.
\nDate of communication to Central Tax authorities
\nAuthority who approved the refund
\nDate of submission of refund order to the District Deputy Commissioner
\nDate of intimation of refund by the District Deputy Commissioner of State Tax.
\nDate of intimation of refund by Central Tax Authorities.
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nSimultaneously a duly signed copy of the FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-06 (Refund Sanction) along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST & Central Excise of the respective territorial jurisdiction for the release of CGST\/IGST\/Cess portion of refund.
\nOn receipt of the refund sanction order in FORM GST RFD<\/p>\n
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\n5. On allocation of fund in BIMS, present bills before Treasury.
\n6. Treasury shall transfer the refund amount to the Bank Account mentioned in the Payment Advice.
\n7. Upon release of payment, a communication should be given to the assessing authority.
\nSGST – REFUND REGISTER-3
\n(For sanction order received from State Tax Authorities)
\nSl.No.
\nFile No.
\nName of tax payer
\nGSTIN
\nNo. & Date of refund sanction order.
\nNo. & date of payment advice
\nDate of receipt of communication from assessing authority.
\nAmount of SGST refund sanctioned
\nDate of submission of order to Treasury
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\nDate of allocation of fund in BIMS
\nDate of submission of Bill.
\nBill No.
\nDate of transfer of fund to Bank account.
\nName of the Bank
\nBank account number
\nIFSC
\nMICR
\nDate of intimation to the assessing authority of State Tax
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n1<\/p>\n
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