Disbursal of SGST components of Refund claim – Instructions
02\/2018 Dated:- 10-1-2018 Kerala SGST
GST – States
Office of the Commissioner of the State Goods and Service tax Department
\nGovernment of Kerala, Thiruvananthapuram
\nNo CT\/24164\/C1 Dtd 10\/01\/2018
\nCircular No 2\/2018
\nSub: Disbursal of SGST components of Refund claim – Instructions
\nThe tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories:
\n * Zero-rated supplies
\n * On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products),
\n * Deemed exports
\n * Excess balance in electronic cash ledger.
\nThe refund applications filed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment Advice before Treasury within 5 working days from the date of receipt from Central Tax authority. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 release of CGST\/IGST\/CESS portion of refund. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Disbursal of SGST components of Refund claim – Instructions02\/2018 Dated:- 10-1-2018 Kerala SGSTGST – StatesOffice of the Commissioner of the State Goods and Service tax Department Government of Kerala, Thiruvananthapuram No CT\/24164\/C1 Dtd 10\/01\/2018 Circular No 2\/2018 Sub: Disbursal of SGST components of Refund claim – Instructions The tax payers are permitted to file manual … Continue reading “Disbursal of SGST components of Refund claim – Instructions”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12898","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12898"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12898\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Intimate Head of Account for refund to treasury. [ MH-0006-MIH-101 Tax-SH-02-SSH-(01) for excess dues\/(02) for exports\/(03) for deemed exports\/08) for Inverted duty structure].
\n5. On allocation of fund in BIMS present bills before Treasury.
\n6. Treasury shall transfer the refund amount to the Bank Account provided in the Payment Advice.
\n7. After release of payment a communication to be given to Central Tax Authority.
\nSGST – REFUND REGISTER-1
\n(For sanction order received from Central Tax Authority)
\n1.
\nS.No.
\n2.
\nFile No.
\n3.
\nName of Taxpayer
\n4.
\nGSTIN
\n5.
\nNo. & Date of Sanction Order
\n6.
\nNo. & Date of Payment Advice
\n7.
\nCommunication Date of receipt of
\n8.
\nAmount of SGST refund sanctioned
\n9.
\nTreasury Date of submission of order to
\n10.
\nDate of allocation of fund in BIMS
\n11.
\nDate of submission of Bill
\n12.
\nDate of transfer of fund
\n13.
\nAccount Date of transfer of <\/p>\n
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\nThe proper officer who issued the refund sanction order shall maintain a register in the following manner:
\nSGST – REFUND REGISTER-2
\n(For sanction order issued from State Tax Authority)
\n1.
\nSl.No.
\n2.
\nName of Taxpayer
\n3.
\nGSTIN
\n4.
\nDate of filing of refund application.
\n5.
\nRefund claim of Central Tax
\n6.
\nRefund claim of State Tax
\n7.
\nDate of Approval
\n8.
\nRefund sanctioned – Central Tax
\n9.
\nRefund sanctioned -State Tax
\n10.
\nNo. & Date of Sanction Order
\n11.
\nNo. & Date of Payment Advice
\n12.
\nDate of Communication Authority to Central
\n13.
\nAmount of SGST refund sanctioned
\n14.
\nDate of submission of order to Treasury
\n15.
\nDate of allocation of fund in BIMS
\n16.
\nDate of submission of Bill
\n17.
\nDate of transfer of fund
\n18.
\nDate of transfer of refund to Bank Acc<\/p>\n
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