GST Refund

Refund under Goods & Services Tax Tax (GST)

Goods and Services Tax - There are certain situations under which you can claim refund under GST law. Due to zero rates on Export, and inverted tax on certain supply, i.e. inward supply is taxed more than outward supply.  As per section 54(1) of CGST Act, 2017 Application for refund can be made before expiry of two years from the relevant date.  The procedures ...

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Refunds under Goods and Service Tax (GST)- FAQs

Goods and Services Tax - Q.1 What are the situations which may give rise to refund under GST? Ans. A claim for refund may arise on account of- 1. Export of Goods or services on payment of tax 2. Supply of goods or services to SEZs units and developers on payment of tax 3. Export of Goods or services under Bond/Letter of Undertaking, without payment of tax...

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CBIC & PCRA, Mumbai: The ugly face of corrupt practices

Goods and Services Tax - At the very outset, I am very confident to say that Indian exporters can beat the international competition hollow but further compelled to say that the Indian bureaucracy is single handedly enough to pull down the Indian exporters & for that reason alone, the growth engine of exports & consequently the GDP suffers.  On the [&hel...

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GST Refunds to Exporters of Inverted Rated Goods

Goods and Services Tax - Exporters who claim Refund of IGST paid on Export of Inverted Rated Goods, are being denied Refund of accumulated ITC of Inverted Rated Goods. Article seeks to highlight the provisions of GST Act in case of Exporters who Export inverted rated goods...

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Credit on Capital goods not allowed when you claim ITC through RFD 01

Goods and Services Tax - Ideally we don’t understand this logic wherein law maker one case allow it if it is paid by way of IGST on export of goods however the same ITC on capital goods claim through RFD 01 then it is disallowed....

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Refund- Enhancement on GST Portal

Goods and Services Tax - Refund |Enhancements on GST Portal |March 2019 While filing refund application of ITC accumulated due to Inverted Tax Structure, taxpayer can now enter his own GSTIN in the inward supply detail statement on the GST Portal...

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CBIC disposes GST refunds to the tune of Rs 91,149 crores

Goods and Services Tax - Total GST refunds to the tune of Rs 91,149 crores have been disposed by CBIC and State authorities out of the total refund claims of Rs 97,202 crores received so far. Thus, the disposal rate of 93.77 per cent has been achieved....

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Advisory to UIN Entities claiming GST Refunds

Goods and Services Tax - FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting “Place of Supply” for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are registered instead of the place of supply as reflected in the invoice....

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No let-up in sanction of GST Refunds

Goods and Services Tax - There are concerns being raised about growing pendency of GST Refunds. Exporters are reassured that there is no le-tup in the sanction of GST refunds. The disposal rate is consistently improving month-on-month. As on 31st October, 2018, total GST refunds to the tune of Rs 82,775 crore have been disposed by Central Board of Indirect [&hell...

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GST Refund on A/c of Assessment/Provisional Assessment/ Appeal/ any other Order enabled

Goods and Services Tax - Refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order enabled The taxpayers can now file online application to claim refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order on GST Portal. (refer Section 54(1) of CGST Act 2017) Extract of Section 54 of CGST Act,2017 Section 54 – Refun...

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Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs The Commissioner GST & CCE (CESTAT Chennai) - The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the ...

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Rejection of GST refund without considering assessee’s reply violates principles of natural justice

M/s. Sri Gayathri Cashews Vs Assistant Commissioner of GST and Central Excise (Madras High Court) - Rejection of IGST refund without considering assessee's reply and also without affording an opportunity of personal hearing was in violation of the principles of natural justice. Therefore, matter was remanded back for reconsideration to decide the refund claim on merits within the stipulated period...

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Payment of Interest on delayed GST Refunds; HC directs to file representation to Adjudicating Authority

Apar Industries Limited Vs. UOI (Bombay High Court) - Apar Industries Limited Vs. UOI (Bombay High Court) Writ Petition was filed by the Petitioner being aggrieved by the non-payment of interest on the amount of Rs.5.52 crores of refund already granted as well as refund of balance amount along with interest. Petitioner had filed a refund of Rs.52.97 cr...

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Submit details of GST Refund Claimed/Processed/ Paid/ Pending: HC

Sales Tax Bar Association Vs Union Of India(Delhi High Court) - Delhi High Court has asked Central Government to file details of (i) GST Refund applications filed and claimed (ii) refund applications pending with amount claimed (iii) refunds which have been issued and (iv) refunds paid by the Central Government and the State Government and (v) steps taken to re...

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Delayed GST Refund attracts Interest: Gujarat HC issues notice to Centre, CBIC and GSTN

M/s. Saraf Natural Stone Vs Union Of India (Gujarat High Court) - While admitting a petition seeking interest / compensation for delay in both provisional as well as final refund of GST beyond stipulated period, the Gujarat High Court has issued notices to Centre, CBIC and GSTN....

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IGST Export Refunds-resolution of errors-reg

Public Notice No. 11/2019-JNPT - (05/02/2019) - The processing of IGST refund claims on exports is fully automated. Majority of refunds claims are getting processed and sanctioned within five days of filing of GSTR-1 and GSTR-3B returns. ...

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IGST Export Refunds: Resolution of Export General Manifest errors

Circular No. 01/2019-Customs - (02/01/2019) - CBIC Circular No. 01/2019-Customs deals with Errors related IGST Export Refunds and resolves issues in IGST Export Refunds  due to (i) Online filing of both local and Gateway EGM not being done on time by the concerned stakeholders. (ii) Mismatch in local and gateway EGM details wherever both are ...

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GST Refund- CBIC clarifies on 7 Issues

Circular No. 79/53/2018-GST - (31/12/2018) - CBIC Circular No. 79/53/2018-GST explains following GST Refund related issues- Physical submission of refund claims with jurisdictional proper officer, Calculation of refund amount for claims of refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure, Refund applications t...

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Processing of final GST refund -Revised instructions for Audit initiation

Internal Circular No. 35A of 2018 - (01/12/2018) - In case the Nodal Officer decides to undertake the Audit, then he/she shall issue a notice in FORM-GST-ADT-01. Depending upon the record to be verified he/she may decide whether the Audit is to be carried out at the business premises of the tax payer or at the office concerned. The place at which th...

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Refund of IGST paid on exports of goods done from Non-EDI sites

Instruction No. 20/2018-Customs - (26/11/2018) - For the convenience of the field formations, the procedure for processing IGST refund claims for exports made from Non-EDI sites, is as under: (i) Firstly, the export data is to be captured using offline utilities and transmitted by the field formations to DG (Systems) by email....

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Recent Posts in "GST Refund"

Refund- Enhancement on GST Portal

Refund |Enhancements on GST Portal |March 2019 While filing refund application of ITC accumulated due to Inverted Tax Structure, taxpayer can now enter his own GSTIN in the inward supply detail statement on the GST Portal...

Read More

Refund under Goods & Services Tax Tax (GST)

There are certain situations under which you can claim refund under GST law. Due to zero rates on Export, and inverted tax on certain supply, i.e. inward supply is taxed more than outward supply.  As per section 54(1) of CGST Act, 2017 Application for refund can be made before expiry of two years from the relevant date.  The procedures ...

Read More

Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs The Commissioner GST & CCE (CESTAT Chennai)

The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the refund claim on 27.06.2017...

Read More

IGST Export Refunds-resolution of errors-reg

Public Notice No. 11/2019-JNPT (05/02/2019)

The processing of IGST refund claims on exports is fully automated. Majority of refunds claims are getting processed and sanctioned within five days of filing of GSTR-1 and GSTR-3B returns. ...

Read More

Refunds under Goods and Service Tax (GST)- FAQs

Q.1 What are the situations which may give rise to refund under GST? Ans. A claim for refund may arise on account of- 1. Export of Goods or services on payment of tax 2. Supply of goods or services to SEZs units and developers on payment of tax 3. Export of Goods or services under Bond/Letter of Undertaking, without payment of tax...

Read More

Rejection of GST refund without considering assessee’s reply violates principles of natural justice

M/s. Sri Gayathri Cashews Vs Assistant Commissioner of GST and Central Excise (Madras High Court)

Rejection of IGST refund without considering assessee's reply and also without affording an opportunity of personal hearing was in violation of the principles of natural justice. Therefore, matter was remanded back for reconsideration to decide the refund claim on merits within the stipulated period....

Read More

CBIC & PCRA, Mumbai: The ugly face of corrupt practices

At the very outset, I am very confident to say that Indian exporters can beat the international competition hollow but further compelled to say that the Indian bureaucracy is single handedly enough to pull down the Indian exporters & for that reason alone, the growth engine of exports & consequently the GDP suffers.  On the [&hel...

Read More

IGST Export Refunds: Resolution of Export General Manifest errors

Circular No. 01/2019-Customs (02/01/2019)

CBIC Circular No. 01/2019-Customs deals with Errors related IGST Export Refunds and resolves issues in IGST Export Refunds  due to (i) Online filing of both local and Gateway EGM not being done on time by the concerned stakeholders. (ii) Mismatch in local and gateway EGM details wherever both are filed online. and (iii) Non-filing of st...

Read More

GST Refund- CBIC clarifies on 7 Issues

Circular No. 79/53/2018-GST (31/12/2018)

CBIC Circular No. 79/53/2018-GST explains following GST Refund related issues- Physical submission of refund claims with jurisdictional proper officer, Calculation of refund amount for claims of refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure, Refund applications that have been generated on the portal bu...

Read More

GST Refunds to Exporters of Inverted Rated Goods

Exporters who claim Refund of IGST paid on Export of Inverted Rated Goods, are being denied Refund of accumulated ITC of Inverted Rated Goods. Article seeks to highlight the provisions of GST Act in case of Exporters who Export inverted rated goods...

Read More

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