Manual filing and processing of refund claims in respect of zero-rated supplies – reg.
17\/17\/2017 Dated:- 15-11-2017 CGST – Circulars \/ Ordes
GST
Superseded Vide Circular No. 125\/44\/2019-GST dated 18-11-2019
\nCircular No. 17\/17\/2017 – GST
\nF. No. 349\/169\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 15th November, 2017
\nTo,
\nThe Principal Chief Commissioners \/ Chief Commissioners \/ Principal Commissioners \/ Commissioners of Central Tax (All)
\nThe Principal Director Generals \/ Director Generals (All)
\nMadam\/Sir,
\nSub – Manual filing and processing of refund claims in respect of zero-rated supplies – reg.
\nDue 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 <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fund of unutilized input tax credit in relation to such zero rated supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the print out of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the CGST Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST RFD-08 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lectronic credit ledger and proof of debit needs to be generated on the common portal. Printout of the FORM GST RFD- 01A needs to be submitted before the jurisdictional GST officer along with necessary documentary evidences, wherever applicable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cy memo, shall be made by using the ARN and debit entry number generated originally. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e to check details of EGM and shipping bill by keying in port name, Shipping bill number and date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be re-credited to the credit ledger by an order in FORM GST PMT- 03 and shall be intimated to the common portal in FORM GST RFD- 01B. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Manual filing and processing of refund claims in respect of zero-rated supplies – reg.17\/17\/2017 Dated:- 15-11-2017 CGST – Circulars \/ OrdesGSTSuperseded Vide Circular No. 125\/44\/2019-GST dated 18-11-2019 Circular No. 17\/17\/2017 – GST F. No. 349\/169\/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, … Continue reading “Manual filing and processing of refund claims in respect of zero-rated supplies – reg.”<\/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-8885","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8885","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=8885"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8885\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2.2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the CGST Rules. 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, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, 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 don<\/p>\n
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\n2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to <\/p>\n
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\nDate of issue of acknowledgment in FORM GST RFD-02
\nDate of receipt of complete application (as mentioned in FORM GST RFD-02)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n2.7 Further, all communication in regard to the FORMS mentioned below shall be done manually, within the timelines as specified in the relevant rules, till the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs –
\nSl.No.
\nFORM
\nDetails
\nRelevant provision of the CGST Rules, 2017
\n1.
\nFORM GST RFD-02
\nAcknowledgement
\nRules 90(1) and 90(2)
\n2.
\nFORM GST RFD-03
\nDeficiency memo
\nRule 90(3)
\n3.
\nFORM GST RFD-04
\nProvisional refund order
\nRule 91(2)
\n4.
\nFORM GST RFD-05
\nPayment advice
\nRules 91(3), 92(4), 92(5) and 94
\n5.
\nFORM GST RFD-06
\nRefund sanction\/Rejection order
\nRules 92(1), 92(3), 92(4), 92(5) and 96(7)
\n6.
\nFORM GST RFD-07
\nOrder for complete adjustment\/withholding of sanctioned refund
\nRul<\/p>\n
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\nDate of receipt of reply, if any to SCN in FORM GST RFD-09
\nDate of issue of Refund sanction\/rejection order in FORM GST RFD-06
\nTotal amount of refund sanctioned
\nDate of issue of Payment Advice in FORM GST RFD-05
\nAmount of refund rejected
\nDate of issue of order for adjustment of sanctioned refund\/ withholding refund in FORM GST RFD-07
\nCT
\nST\/UTT
\nIT
\nCess
\nCT
\nST\/UTT
\nIT
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n2.10 After the refund claim is processed in accordance with the provisions of the CGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the CGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CGST Rules vide notification No. 55\/2017 – Central Tax dated 15.11.2017) subject to th<\/p>\n
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\n3.2 Steps to be followed for processing of Refund Claims:
\nThree different refund registers are to be maintained for record keeping of the manually sanctioned refunds – for receipts, sanction of provisional refunds and sanction of final refunds. The steps are as follows:
\nStep No.
\nAction to be Taken
\nStep-1
\nEntry to be made in the Refund register for receipt of refund applications
\nStep-2
\nCheck for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications
\nStep-3
\n *<\/p>\n
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\n * The amount not sanctioned and eligible for re-credit is to be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The actual credit of this amount will be done by the proper officer in FORM GST RFD-01B.
\n3.3 Detailed procedure for manual processing of refund claims:
\nThe detailed procedure for disposal of Refund claims filed manually is as under:
\nMANUAL PROCESSING OF REFUND
\nSTEPS
\nREMARKS
\nLEGAL PROVISIONS
\nFiling of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed)
\n * The corresponding electronic credit ledger of CT \/ ST \/ UT \/ IT\/ Cess would get debited and an ARN number would get generated.
\nRule 89
\nFiling of printout of FORMGST RFD-01A
\n * The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction.
\n * This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit en<\/p>\n
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\n * If the application is not filed afresh within thirty days of the communication of the deficiency memo, the proper officer shall pass an order in FORM GST PMT-03 and re-credit the amount claimed as refund through FORM GST RFD-01B.
\nRule 90(2) – 15 day time for scrutiny
\nRule 90(3) – Issuance of Deficiency memo
\nRule 90(3) – Fresh refund application requirement
\nRule 93(1) – re-credit of refund amount applied for
\nIssue acknowledgement manually within 15 days in FORM GST RFD-02
\n * The date of submission of application for which acknowledgement has been given will be considered as the date for ensuring whether the refund application has been sanctioned within the stipulated time period.
\nRule 90(2) – Acknowledgement
\nGrant of provisional refund within seven days of issue of acknowledgement
\n * The amount of provisional refund shall be calculated taking into account the total input tax credit, withou<\/p>\n
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\n * Further, details of IGST paid also needs to be verified from FORM GSTR- 3 or FORM GSTR- 3B, as the case may be, filed by the applicant and it needs to be verified that the refund amount claimed shall be less than the tax paid on account of zero rated supplies as per FORM GSTR-3 or FORM GSTR- 3B, as the case may be.
\n * Ascertain what amount may be sanctioned finally and see whether any adjustments against any outstanding liability is required (FORM GST RFD-07 – Part A).
\n * Ascertain what amount of the input tax credit is sanction-able, and amount of refund, if any, liable to be withheld.
\n * Order needs to be passed in FORM GST RFD-07 – Part B.
\nRule 89(4) – Refund Amount Calculation
\nRule 92(1) – Any adjustments made in the amount against existing demands
\nRule 92(2) – reasons for withholding of refunds
\nIf the sanction-able amount is less than the applied amount
\n * Notice has to b<\/p>\n
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\n * Refund, if any, will be paid by an order with payment advice in FORM GST RFD-05.
\n * The details of the refund along with taxpayer bank account details shall be manually submitted in PFMS\/[States'] system by the jurisdictional Division's DDO and a signed copy of the sanction order shall be sent to PAO office for release of payment.
\nRule 92(3), 92(4), 92(5) – Sanction of Refund order
\nRule 92(4), 92(5) – Payment advice issue
\nPayment of interest if any
\n * Amount, if any, will be paid by an order with payment advice in FORM GST RFD-05.
\n\tRule 94
\n4. The refund application for various taxes i.e. CT \/ ST \/ UT \/ IT\/ Cess can be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Centre or State government.<\/p>\n
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