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)

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Category : Goods and Services Tax (6487)
Type : Notifications/Circulars (31572) Orders (556)
Tags : Delhi VAT - DVAT (401) goods and services tax (4976) GST (4579) GST Notifications (763) SGST (262)

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