GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P.ESTATE: NEW DELHI-02
F. No. 2(60)/Policy-GST/2018/1490-96
Dated: 8/02/2018
ORDER No. 01/2018
Subject: Processing of refund under DGST Act, 2017- Regarding.
All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-
| S. No. | Description of refund | Designation of the Officer from whom prior approval is required |
| 1. | Refund up to Rs. 10 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him. | GSTO/AC |
| 2. | If the amount of refund is more than Rs. 10 Lakhs but less than 50 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount clue from him | GSTO/AC, shall issue refund order after obtaining the prior approval of the Zonal in charge i.e. Jt. Commissioner / Additional Commissioner / Spl. Commissioner of the Zone. |
| 3. | If the amount of refund is more than Rs. 50 Lakhs of Tax (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him | GSTO/AC, shall issue refund order after obtaining the prior approval of the Refund Approval Committee, constituted by the department. |
(H. Rajesh Prasad)
Commissioner (State Tax)
F. No. 2(60)/Policy-GST/2018/1490-96
Dated: 8/02/2018
Copy forwarded for information and necessary action to:
1) All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.
2) Special Commissioner (PR), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for wide publicity of the contents of this circular.
3) Joint Director (IT), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 for uploading the circular on the website of the Department.
4) The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi.
5) All Assistant Commissioners/GSTOs, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02.
6) PS to the Commissioner, GST, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02.
7) Guard File.
Commissioner (State Tax)
