Since the inception of GST, there are various mistakes done by the Assesses in filing GST returns, offsetting outward Liabilities and the creating of Challan.

The most common mistakes done by the Assessee as well as the taxpayer is creating the wrong challan amount. For example, instead of SGST head, the cash has been deposited in the CESS head. Earlier the facility of FORM CMP-09 was not available which enable the assessee to transfer the balance of one Tax head to another Tax head, therefore, the Assessee generally filed the Refund application with the department. But due to continuous Amendments in the GST and continuous updates on the GST Portal, there are chances that some of the Refund Applications might be partially or fully missed to be reviewed by the GST Officials

Some of the refunds are also stuck between the State or Nodal office or the Central Department because of the Mapping problem of the Jurisdiction office. For example, the refund may be of IGST, CGST or Cess for which the central government has the power to issue refunds and therefore the state government has to forward it to the relevant concerned Division office which is again a cumbersome and might include the intervention of GST officials due to which many of the refund application might get delay if timely update from the department officials was not taken.

As per Notification No. 13/2017 – Central Tax issued by the Department, if there is delay in processing the refund by the Department, subject to the fact that there is no discrepancy raised by the Department with relation to the refund application filed within the specified time limit, Assessee has the right to claim interest on refund @ 6% per annum.

For getting the unprocessed refund the Assessee or the Tax Consultant can take the following measures to track it back: –

  1. First of all, the assessee needs to write an application to the concerned jurisdiction regarding the delay in refund processing and also mention the earlier communications made with the department along with attaching the documents that were earlier been part of the written submissions addressed to the department at the time filling fresh refund application.
  2. After this, the concerned officer will check the status of our case and provide valid proof whether they have processed our file or not.
  3. If possible, try to get the copy of any of the documents like RFD-02, RFD-05 or RFD-06 from the department which will help the assessee to prove the delay in the refund.
  4. After this write an application to the concerned jurisdiction along with the attachments for the revalidation application.
  5. There After the concerned jurisdiction Department will communicate with the nodal officer of the relevant department to check whether the refund of that order has been passed by the other department or not.
  6. After getting confirmation from the concerned authorities the nodal office will communicate the status of the Refund to the respective jurisdiction office and will pass the revalidation application.
  7. Continuous formal communications need to be made with the department for the faster processing of the refund.

For queries relating to the drafting of the application, one can refer the Section 54(5) and section 54(7) of the CGST Act,2017 as amended till date.

Author Bio

Qualification: Student - CA/CS/CMA
Company: Narendra Bhandari & Co.
Location: Indore, Madhya Pradesh, IN
Member Since: 16 Apr 2019 | Total Posts: 12
Experienced Practitioner with a demonstrated history of working in the higher education industry. Skilled in Business Implementation Management Consultancy, Statutory Audit, and Goods and Services Tax (GST). Strong healthcare services professional with a Bachelor of Commerce - BCom focused on Taxat View Full Profile

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One Comment

  1. ramesh b. bhatia says:

    I want to know if we can add our Email address in our sales tax returns along with C A Email.
    We also want to know what mail concerned to our report are sent by Govt Dept. to CA .

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