A. FAQs on Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa

Contents

Q.1 When refund application can be filed using reason as “Refund on tax paid on an Intra state supply which is subsequently held to be inter-state supply and vica versa”?

Ans: Refund can be claimed using refund option as “Refund on tax paid on an Intra state supply which is subsequently held to be inter-state supply and vica versa”, if an order is issued by the tax officer against which the refund is arising due to change in PoS (place of supply) of a particular transaction.

Q.2 What are the relied upon documents which I have to upload with application for refund on account of tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa?

Ans: You have to upload relevant documents as are required to be filed along with Form RFD-01A as notified under CGST Rules or Circulars issued in the matter and other such documents the refund sanctioning authority may require.

Statement 6 shall be uploaded mandatorily with the details of invoices for which refund is to be claimed. Tax payer have an option to upload 4 documents with the refund application, of size up to 5MB each. Therefore, any supporting document like order issued by tax authorities, can be uploaded by the taxpayer, if required, to substantiate the refund application.

Q.3 To whom should I file my application with?

Ans: The taxpayer shall file the refund application in Form RFD-01A on GST portal. Taxpayer shall choose ground of refund as “Refund of tax paid on an Intra-state supply which is subsequently held to be Inter-state supply and vice versa” for claiming refund. After filing, refund application shall be assigned to Refund Processing Officer and refund applicant can track the status of refund application.

Q.4 Do we need to file nil refund application, if there is no refund for previous period?

Ans: Tax period won’t be asked when you would file such refund application. So, there is no need to file nil refund application for the tax periods, for which you don’t have any refund of the kind under consideration.

Q.5 Can I save the application for refund?

Ans: Application for refund can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Applications option.

Q.6 Whether I would be able to file refund application without uploading statement of invoices?

Ans: No. Statement 6 for details of invoices is mandatory for filing refund application.

The statement uploaded by taxpayer would be validated with the data already declared by the taxpayer while filing return. Only after this data is validated, the taxpayer would be able to file the refund application.

Q.7 Whether GSTR-3B shall be filed for filing refund application?

Ans: All the GSTR-3B’s due till date, shall be filed by the taxpayer before filing refund application.

Q.8 From where can I download the utility to upload the statement?

Ans: Offline utility can be downloaded from the refund application page itself.

Navigate to Services > Refunds > Application for Refund > Select the refund type as “Refund on tax paid on an Intra state supply which is subsequently held to be inter state supply and vica versa > Download Offline Utility link.

Q.9 What is the purpose of Download Offline Utility to upload the statement?

Ans: Download Offline Utility (Statement 6) is provided to enter and upload details of invoices for which refund is being claimed.

Q.10 What is the significance of VALIDATE STATEMENT button?

Ans: Validate Statement button is used to validate invoice data provided by the taxpayer. The details of invoices would be validated from the details provided by taxpayer while filing return.

Q.11 Can I update/ edit data after clicking the VALIDATE STATEMENT button?

Ans: Yes, you can update/ edit data even after you have validated the uploaded statement. If you want to update/delete the statement, then you would have to first delete the whole statement by clicking the DELETE STATEMENT button and upload a new statement of invoices again if needed.

Q.12 What is the purpose of Download Unique Invoices?

Ans: To download the invoices that have been uploaded successfully on the GST Portal, you can click on the hyperlink “Download Unique Invoices”.

Q.13 What is the purpose of Download Invalid Invoices?

Ans: To download the invoices that have not been uploaded successfully along with error details on the GST Portal, you can click on the hyperlink “Download Invalid Invoices”.

Q.14 I am getting a message “validated with error” while uploading statement on the GST Portal. What do I do?

Ans: In case any statement is validated with error, click the Download Invalid Invoice link. Open the invalid invoice excel sheet. Error details are displayed. You can only rectify the error details in the JSON file and upload on the GST Portal again by clicking the CLICK HERE TO UPLOAD button.

Q.15 I have uploaded statement which has been validated on the GST Portal. I need to upload a new statement of invoices again. What do I do?

Ans: If you don’t have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement by clicking the DELETE STATEMENT button and upload a new statement of invoices again if needed.

Q.16 I am getting error that “Future date is not allowed for Invoice Document” while uploading statement on the GST Portal using the offline utility even if I am providing correct invoice dates. Why?

Ans: For offline utilities, there is no server date available and hence the utility will have to depend on local system date for validation. In case your system has incorrect date, such issues can come.

Q.17 Can I preview the refund application before filing?

Ans: Yes, you can preview the refund application in PDF format to check for any inconsistency or discrepancy before filing on the GST Portal.

Q.18 How can I track the status of application for refund?

Ans: To track your filed application, navigate to Services > Refunds > Track Application Status option.

Q.19 What is ARN?

Ans: Once the refund application is filed, Application Reference Number (ARN) receipt would be generated and ARN would be sent to your registered e-mail address and mobile number.

Q.20 Where can I download my filed refund application?

Ans: Navigate to Services > User Services > My Applications link to download your filled/filed refund application.

Q.21 What happens when refund application is filed?

Ans: 

  • GST Portal generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.

Q.22 Whether there is any ledger entry on filing refund application?

Ans: As the taxpayer in this case, is claiming refund of the tax amount paid, there is no ledger entry in Electronic Credit Ledger.

Q.23 When / how will the refund Form RFD-01A be processed?

Ans: Once the ARN is generated on filing of refund application in Form RFD-01A, the refund application along with the documents attached while filing the form would be assigned to Refund Processing Officer for processing the refund. Tax payer can track the status of refund application using track status functionality.

The application will be processed and refund will be disbursed by the Jurisdictional Authority after scrutiny.

B. Manual on Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa

How can I file application for refund on account of tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa?

To file the application for refund on account of tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.

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3. The Select the refund type page is displayed. Select the Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa option.

4. Click the CREATE button.

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5. The Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa page is displayed.

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First you need to download the offline utility, upload details of invoices along with POS in statement 6 for which refund is to be claimed. 

Click the hyperlink below to know more about them.

Download Offline Utility – To download offline utility for statement 6 and enter details for invoices for which refund has to be claimed

Upload details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa  – To upload the details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

Refund of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa – To enter details for refund on the GST Portal

Download Offline Utility

6. Click the Download Offline Utility link.

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7. Click the PROCEED button.

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8. The zip file is downloaded. Right click on the zip file and select Extract All to unzip the downloaded file.

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9. Statement 6 template would be downloaded. Open the excel sheet.

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10. Once the template is downloaded, you need to enter the invoice details for which refund has to be claimed. Enter the GSTIN for which refund has to be claimed.

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11. Enter the Order details, invoice details, details of invoices covering transaction considered as intra-State/ inter-State transaction earlier and details of transaction which were inter-State/ intra-State supply subsequently.

Note: You cannot add more than one order in a refund application. For another order, a new refund application has to be filed.

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12. Click the Validate & Calculate button.

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13. The total number of records in the sheet is displayed. Click the OK button.

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In case of Error:

14.1. Error is displayed in the Error column. Rectify the error.

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14.2. Click the Validate & Calculate button.

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14.3. Notice that the Error column is blank now after rectification.

15. Click the Create File To Upload button.

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16. Browse the location where you want to save the file.

17. Enter the name of the file and click the SAVE button.

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18. A success message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the OK button.

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Upload details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

19. Click the link Click to fill details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

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20. Click the CLICK HERE TO UPLOAD button.

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21. Browse the location where you saved the JSON file. Select the file and click the Open button.

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22.1. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.

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22.2. Unique invoices that has been uploaded successfully are displayed.

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23. Select the Declaration checkbox.

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24. Click the PROCEED button.

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25. Click the VALIDATE STATEMENT button.

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26.1. In case any statement is validated with error, click the Download Error Invoices link.

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26.2 Invalid invoice excel sheet is downloaded on your machine. Open the invalid invoice excel sheet. Error details are displayed.

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26.3 (a). If your statement has been uploaded/validated with error, rectify the error in the JSON file and upload these invoices on the GST Portal again, as per process described above.

Note: You need to upload only the error invoices again by clicking the CLICK HERE TO UPLOAD button.

26.3 (b). If you don’t have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement and upload a new statement of invoices again if needed.

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27. Once the statement is validated, you will get a confirmation message on screen that the statement has been submitted successfully for validation. Click the BACK button.

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Refund of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

28. In the Table Refund Amount Claimed, the amount of refund will get auto populated based on the statement uploaded.

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Note: You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledgerthat displays your liabilities/ dues of Returns and other than Returns. Click the GO BACK TO REFUND FORM to return to the refund application page.

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29. Select the Bank Account Number from the drop-down list.

30. Under section upload Supporting Documents (like refund order copy based on which refund is claimed), you can upload supporting documents (if any).

31. Click the SAVE button.

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Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.

Application can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

32. Click the PREVIEW button to download the form in PDF format.

33. Form is downloaded in the PDF format.

34. Click the SUBMIT button.

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35. A confirmation message is displayed that “Statement submitted successfully.” Click the PROCEED button.

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36. Select the Declaration checkbox.

37. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

38. Click the FILE WITH DSC or FILE WITH EVC button.

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In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

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39. The success message is displayed and status is changed to Submitted.Application Reference Number (ARN)receipt is downloaded and ARN is sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Applications option under Services.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on filing of form RFD-01A, refund application shall be assigned to refund processing officer for processing. The application will be processed and refund status shall be updated.
  • The disbursement is made once the concerned Tax Official processes the refund application.

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40. ARN receipt is displayed.

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One response to “GST Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply & Vice Versa”

  1. FJ says:

    If due to confusion in GST rules in initial period, A company based in Haryana (Place of supply) registered itself in GST in Delhi (as per its MCA registered address), and availed a Cenvat Credit on CGST/SGST on the bills raised by the supplier. Is the method is correct as per the law or have to surrender the Cenvat taken.

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