GST – REFUND – Draft Rules 31-3-3017
GST
Dated:- 2-4-2017
GST – REFUND – Draft Rules 31-3-3017
\n=============
\nDocument 1
\n1.
\n(1)
\nChapter-
\nREFUND
\nApplication for refund of tax, interest, penalty, fees or any other amount
\nAny person, except the persons covered by notification issued under section 55, claiming refund of
\nany tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST
\nRFD-01 electronically through the Common Portal either directly or through a Facilitation Centre notified
\nby the Commissioner:
\nProvided that any claim for refund relating to balance in the electronic cash ledger in accordance
\nwith the provisions of sub-section (6) of section 49 may also be made through the return furnished for the
\nrelevant tax period in FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7, as the case may be:
\nProvided further that in case of export of goods, application for refund shall be filed only after the
\nexport manifest or an export repo<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be notified in this behalf, in a case where the refund is on account of deemed exports; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fund of input tax credit, the electronic credit ledger shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectronic cash ledger, an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplicant is not less than five on a scale = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n missible or is not payable to the applicant, he shall issue a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o be rejected, if the appeal is finally = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reaty or other international agreement, to which the President or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nProvided that a consumer may make application for reimbursement of legal expenses incurred by him as a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – REFUND – Draft Rules 31-3-3017 GSTDated:- 2-4-2017GST – REFUND – Draft Rules 31-3-3017 ============= Document 1 1. (1) Chapter- REFUND Application for refund of tax, interest, penalty, fees or any other amount Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or … Continue reading “GST – REFUND – Draft Rules 31-3-3017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2564","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2564","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=2564"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2564\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nadvance tax deposited by him under section 27 at the time of registration, shall be claimed either in the last
\nreturn required to be furnished by him or only after furnishing of the said last return.
\n(2)
\nThe application under sub-rule (1) shall be accompanied by any of the following documentary
\nevidences, as applicable, to establish that a refund is due to the applicant:
\n(a) the reference number of the order and a copy of the order passed by the proper officer or
\nan appellate authority or Appellate Tribunal or court resulting in such refund or reference number
\nof the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of
\nsection 112 claimed as refund;
\n(b)
\na statement containing the number and date of shipping bills or bills of export and the
\nnumber and date of relevant export invoices, in a case where the refund is on account of export of
\ngoods;
\n(c) a statement containing the number and date of invoices and the relevant Bank Realizati<\/p>\n
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\n(g) a statement in Annex 1 of FORM GST RFD-01 containing the number and date of
\ninvoices received and issued during a tax period in a case where the claim pertains to refund of any
\nunutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on
\naccount of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-
\nrated or fully exempt supplies;
\n(h) the reference number of the final assessment order and a copy of the said order in a case
\nwhere the refund arises on account of finalisation of provisional assessment;
\n(i) a declaration to the effect that the incidence of tax, interest or any other amount claimed as
\nrefund has not been passed on to any other person, in a case where the amount of refund claimed
\ndoes not exceed two lakh rupees:
\nProvided that a declaration is not required to be furnished in respect of cases cover<\/p>\n
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\ndebited by the applicant in an amount equal to the refund so claimed.
\n(4) In case of zero-rated supply of goods or services or both without payment of tax under bond or letter of
\nundertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and
\nServices Tax Act, refund of input tax credit shall be granted as per the following formula:
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x
\nNet ITC_Adjusted Total Turnover
\nWhere,-
\n(A) “Refund amount” means the maximum refund that is admissible;
\n(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
\n2
\n(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during
\nthe relevant period without payment of tax under bond or letter of undertaking;
\n(D) “Turnover of zero-rated supply of services” me<\/p>\n
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\nacknowledgement in FORM GST RFD-02 shall be made available to the applicant through the Common
\nPortal electronically, clearly indicating the date of filing of the claim for refund.
\n(2) The application for refund, other than claim for refund from electronic cash ledger, shall be
\nforwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the
\napplication for its completeness and where the application is found to be complete in terms of sub-rule (2),
\n(3) and (4) of rule 1, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant
\nthrough the Common Portal electronically, clearly indicating the date of filing of the claim for refund.
\n(3)
\nWhere any deficiencies are noticed, the proper officer shall communicate the deficiencies to the
\napplicant in FORM GST RFD-03 through the Common Portal electronically, requiring him to file a refund
\napplication after rectification of such deficiencies.<\/p>\n
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\nno proceedings of any appeal, review or revision is pending on any of the issues which
\nform the basis of the refund and if pending, the same has not been stayed by the appropriate
\nauthority or court.
\n(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on
\nbeing prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in
\naccordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-
\n04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not
\nexceeding seven days from the date of acknowledgement under sub-rule (1) or sub-rule (2) of rule 2.
\n(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned
\nunder sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant
\nmentioned in his re<\/p>\n
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\nnotice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09
\nwithin fifteen days of the receipt of such notice and after considering the reply, make an order in FORM
\nGST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the
\nsaid order shall be made available to the applicant electronically and the provision of sub-rule (1) shall,
\nmutatis mutandis, apply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant a reasonable
\nopportunity of being heard.
\n(3)
\nWhere the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable
\nto the applicant under sub-section (8) of section 48, he shall make an order in FORM GST RFD-06 and
\nissue a payment advice in FORM GST RFD-05, for the amount of refund and the same shall be
\nelectronically credited to any<\/p>\n
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\nrejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an
\nappeal.
\n6. Order sanctioning interest on delayed refunds
\nWhere any interest is due and payable to the applicant under section 56, the proper officer shall make an
\norder along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which
\nis delayed, the period of delay for which interest is payable and the amount of interest payable, and such
\namount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned
\nin his registration particulars and as specified in the application for refund.
\n7.
\nRefund of tax to certain persons
\n(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification
\nissued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on
\nthe Common Portal, either directly or from <\/p>\n
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\nthe Government of India is a party, is inconsistent with the provisions of these rules, such treaty or
\ninternational agreement shall prevail.
\n8.
\nConsumer Welfare Fund
\n(1)
\n(2)
\nAll credits to the Consumer Welfare Fund shall be made under sub-rule (4) of rule 4.
\nAny amount, having been credited to the Fund, ordered or directed as payable to any claimant by
\norders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
\n(3)
\nAny utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58
\nshall be made by debiting the Consumer Welfare Fund account and crediting the account to which the
\namount is transferred for utilisation.
\n(4)
\nThe [Central\/State] Government shall, by an order, constitute a Standing Committee with a
\nChairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the
\nCommittee shall make reco<\/p>\n
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\ncomplainant in a consumer dispute, after its final adjudication.
\n(7)
\nAll applications for grant from the Consumer Welfare Fund shall be made by the applicant Member
\nSecretary, but the Committee shall not consider an application, unless it has been inquired into in material
\ndetails and recommended for consideration accordingly, by the Member Secretary.
\n(8)
\nThe Committee shall have powers –
\n(a) to require any applicant to produce before it, or before a duly authorised Officer of the
\nGovernment such books, accounts, documents, instruments, or commodities in custody and control
\nof the applicant, as may be necessary for proper evaluation of the application;
\n(b) to require any applicant to allow entry and inspection of any premises, from which
\nactivities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised
\nofficer of the Central Governme<\/p>\n
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