On Non-Judicial Stamp paper
Undertaking

Undertaking with respect to GST Refund Application for the period: From xx/xx/xxxx to xx/xx/xxxx

1. I/We hereby declare that the goods/services exported are not subject to any export duty. No drawback has been availed / or availed at lower rate by us in respect of central tax and no refund is claimed by us in respect of the integrated tax paid on such supplies in terms of Section 54(3) of CGST/SGST Act.

2. I/We hereby declare that refund of input tax credit claimed does not include input tax credit availed on goods or services used for making Nil rated or fully exempted supplies.

3. I/We hereby declare that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person in terms of Rule 89(2)(l) of Central Goods and Services Tax (CGST) Rules, 2017.

4. I/We hereby declare that the GST refund application has been made to one authority only.

5. I/We hereby undertake that during any period of five years immediately preceding the tax period to which the claim for refund relates, I/We have not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

6. I/We hereby undertake to pay back to the government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of Section 16(2)(c) read with Section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

For XXXX

Authorised Signatory

Date:

Place:

Author Bio

Qualification: CA in Practice
Company: Gupta Saurabh & Co., Chartered Accountants
Location: Gurgaon, Haryana, IN
Member Since: 02 May 2018 | Total Posts: 1
Saurabh Gupta is a practicing Chartered Accountant having qualified post qualification course in “Master in Business Finance” from ICAI. He is a commerce graduate from Delhi University. He has over 15 years of experience in finance and accounting domain. He specializes in strategic planning and View Full Profile

More Under Goods and Services Tax

11 Comments

  1. Mageshwaran says:

    RWA having gst exemption 7500 per month and per member. Where us RWA paying gst amount to the vendor. Will they eligible to claim refund?

  2. Pradeep says:

    SIR,MY QUERY “SHIPMENT OF EXPORT UNDER THE PAYMENT OF IGST BUT SHIPPING FILED LUT.
    GSTR1 WE HAVE PAID IGST
    PLEASE ADVISE IGST REFUND OF CUSTOM

  3. DHARMESH PADSALA says:

    Please help you sir

    1. You have not submitted the undertaking that claim is filed only to one of the tax authorities i.e. Central or State.
    2. You have not submitted declaration regarding non-prosecution for last five years under Rule 91 of CGST Rules, 2017 where the amount of tax does not exceeds than Two hundred and Fifty lacs.
    3. You have not submitted the undertaking for returning the refund amount to government with interest if the requirements of clause (c) of sub-section (2) of section 16 read with sub-section 42 of CGST Act have not been compiled with.

  4. R Anutam says:

    Hi. Can someone please share the Indemnity Bond and Undertaking format for Refund of GST for excess balance in Cash Ledger?

  5. MUDIT GUPTA says:

    Saurabh ji,
    Thank you for such a useful article. I request if you have specific format of undertaking issued by EOU`s to a DTA on supplies procured by them and EOU is not claiming refund of IGST amount charged in tax invoice.
    Any further clarification required shall be gladly provided as and when asked for.
    Thank You

  6. Kaustubh says:

    Sir, the article is very useful. Thanks. If my understanding is correct, after 01.07.17, if a person is claiming ‘All Industry Rate’ of Duty Drawback, still he can claim refund of accumulated ITC on account of continuous exports. But I am not getting the relevant circular / authority under which it is allowed. Please help.

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