REFUNDS UNDER GST (2020) with IMPORT, EXPORT OF GOODS & SERVICES, SUPPLIES TO SEZ UNIT/SEZ DEVELOPER DEEMED EXPORTS by TAX PUBLISHERS Paperback – 26 Jan 2020
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Contents
| PART I : IMPORT OF GOODS AND SERVICES | |
| 1. | Import of Goods |
| Levy of GST in India | |
| Import of goods is regarded as deemed inter-State supply | |
| Levy of tax on import of goods | |
| Valuation of imported goods | |
| Meaning of import of goods | |
| IGST is not leviable on High Sea sales | |
| Import of goods by SEZ developer or SEZ unit | |
| Import of goods by EOUs | |
| Procedure required to be followed by EOU for import of goods | |
| Inter-unit transfer of import of goods by EOU–Documentary requirement | |
| Levy of tax on sale of warehoused goods | |
| –Position upto 31-3-2018 | |
| –Position w.e.f. 1-4-2018 | |
| –Treatment of tax paid during the period July, 2017 to March, 2018 | |
| TCS is not to be collected on import of goods or services or both | |
| No need to raise self-invoice in case of import of goods | |
| Imported goods sent by principal directly to job worker | |
| IGST levied on import of goods is includible in input tax credit | |
| Import of goods by UIN is exempt | |
| IGST paid on lease charges–No tax payable on value of goods | |
| Place of supply of goods imported into India | |
| Implications of having more than one establishments | |
| Carrying on a business through a branch, agency or representational office | |
| Exemption i.r.o. Customs duty leviable on Royalty and Licence Fee | |
| 2. | Import of Services |
| Import of services is regarded as deemed inter-State supply | |
| Taxability of import of services made on or after appointed day | |
| Meaning of import of service | |
| –Supplier of service is located outside India | |
| –Recipient of service is located in India | |
| –Place of supply of service is in India | |
| Implications of having more than one establishments | |
| Carrying on a business through a branch, agency or representational office | |
| Import of services even without consideration is treated as supply | |
| Valuation of import of services | |
| Levy of tax on reverse charge basis | |
| –Service supplied by any person located in non-taxable territory | |
| –Transportation of goods by a vessel from a place outside India | |
| Transitional provisions vis-a-vis import of services | |
| Exemption i.r.o. import of services by a SEZ unit or developer of SEZ | |
| Exemption i.r.o. services received by a person located in non-taxable territory | |
| Exemption i.r.o. import of services by United Nations | |
| Exemption i.r.o. import of services by Foreign displomatic mission | |
| Exemption i.r.o. Customs duty leviable on Royalty and Licence Fee | |
| Taxability of online information and database access or retrieval services | |
| Requirement of raising self-invoice | |
| Time of supply vis-a-vis import of service | |
| Place of supply of services imported into India | |
| Place of supply of services where location of supplier or recipient is outside India | |
| Services supplied in respect of goods | |
| –Determination of place of supply | |
| –Examples of services related to goods | |
| –When services are provided from a remote location | |
| –Goods temporarily imported into India for repairs | |
| –Services supplied at more than one location | |
| –Services supplied in more than one State or Union territory | |
| –Place of provision of clinical pharmacology service | |
| –Place of supply in case of software/design services related to Electronic Semi-conductor and Design Manufacturing industry | |
| Services provided in physical presence of an individual | |
| –Examples of service covered by section 13(3)(b) | |
| –Implication of expression ‘in the physical presence of an individual’ | |
| –Services supplies at more than one location | |
| –Services supplied in more than one State or Union territory | |
| –Illustration | |
| Services supplied directly in relation to an immovable property | |
| –Services supplied at more than one location | |
| –Services supplied in more than one State or Union territory | |
| Services by way of admission to any event, celebration, fair, etc. | |
| –Services supplied at more than one location | |
| –Services supplied in more than one State or Union territory | |
| Services supplied by a banking company to account holders | |
| –Account–Meaning | |
| –Examples of services covered by section 13(8)(a) | |
| –Examples of services not covered by section 13(8)(a) | |
| –Banking company–Meaning | |
| –Financial institution–Meaning | |
| –Non-banking financial company–Meaning | |
| Intermediary services | |
| –Intermediary–Meaning | |
| –Determinative factors for determining whether a person is acting as an intermediary | |
| –Examples of intermediary service | |
| –When freight forwarder acts as principal | |
| –When freight forwarder acts as intermediary | |
| Services consisting of hiring of means of transport | |
| –Examples of services covered | |
| –Vehicles which are not regarded as means of transport | |
| –Illustration | |
| Services of transportation of goods | |
| Passenger transportation services | |
| –Meaning of continuous journey | |
| –Meaning of stopover | |
| Services provided on board a conveyance | |
| Online information and database access or retrieval services | |
| 3. | Online Information and Database Access or Retrieval Services |
| Levy of GST on online information and database access or retrieval services | |
| Online information and database access or retrieval services–Meaning | |
| Nature of services covered under OIDAR services | |
| Examples of services, whether of not OIDAR services | |
| Indicative list of OIDAR services | |
| Indicative list of non-OIDAR services | |
| Classification of service and rate of tax | |
| Person liable to pay tax | |
| –Non-taxable online recipient–Meaning | |
| –Governmental authority–Meaning [upto 31-1-2019] | |
| –Governmental authority–Meaning [w.e.f. 1-2-2019] | |
| Person who shall be deemed to be recipient of OIDAR service | |
| Compulsory registration by supplier of OIDAR service | |
| Special provisions for taking registration | |
| Officer empowered to grant registration in respect of OIDAR service | |
| Place of supply in respect of OIDAR service | |
| Exemption from filing annual return and reconciliation statement | |
| PART II : EXPORT OF GOODS AND SERVICES | |
| 4. | Zero Rated Supply |
| Background | |
| Zero-rated supply–Meaning | |
| Export of goods–Meaning | |
| Export of service–Meaning | |
| Location of supplier of service–Meaning | |
| –Service provider will be a person who has agreed to render service | |
| –Overseas entity rendering services in India through Indian branch | |
| –Supplies in territorial waters | |
| Location of recipient of services–Meaning | |
| Fixed establishement–Meaning | |
| Establishment of distinct persons | |
| Payment must be received in convertible foreign exchange | |
| Apportionment of credit is not required in case of zero-rated supplies | |
| Concessional rate of tax in case of supply of goods to an exporter | |
| –Concessional rate is optional | |
| –Exporter will be eligible to take credit of tax paid at concessional rate | |
| –Supplier will be eligible to claim refund under inverted duty structure | |
| –Exporter can export goods only under LUT / bond | |
| Exemption i.r.o. supply of services having place of supply in Nepal or Bhutan | |
| Exemption i.r.o. services supplies to establishment of a person outside India | |
| Exemption i.r.o. services provided by a tour operator to a foreign tourists | |
| Refund of tax in respect of zero rated supply | |
| –Export under Bond or Letter of Undertaking without payment of IGST | |
| –Export of goods or services on payment of IGST | |
| Time limit for furnishing proof of export | |
| –For export of goods | |
| –For export of services | |
| Conditions and safeguards under which LUT may be furnished | |
| Manner of furnishing of Bond or Letter of Undertaking [Position upto 23-02-2018] | |
| –Eligibility to export under LUT | |
| –Validity of LUT | |
| –Form of bond/LUT | |
| –Self-declaration for non-prosecution | |
| –Time for furnishing of LUT/Bond | |
| –LUT may be furnished even after export | |
| –Bank guarantee | |
| –Clarification regarding running bond | |
| –Sealing by officers | |
| –Purchases from manufacturer and Form CT-1 | |
| –Transactions with EOUs | |
| –Realization of export proceeds in Indian Rupee | |
| –Jurisdictional officer | |
| –Exports after specified period | |
| –Only one deficinecy memo can be issued | |
| –Descrepancy between value of GST invoice and shipping bill/bill of export | |
| –Refund of taxes paid under existing laws | |
| –Filing frequency of refunds | |
| –BRC/FIRC for export of goods | |
| –Supplies to Merchant Exporters | |
| –No LUT required in case of zero rated supply of exempted goods | |
| Manner of furnishing of LUT w.e.f. 24-02-2018 | |
| –Form for LUT | |
| –No documents required to be furnished for acceptance of LUT | |
| –Acceptance of LUT/bond | |
| Export of goods made after three months from date of issue of invoice | |
| Bar of unjust enrichment is not applicable to refund pertaining to zero-rated supply | |
| No requirement of BRC in case of refund under export of goods | |
| 5. | Special Economic Zone |
| Supply to SEZ in regarded as zero rated supply | |
| Meaning of Special Economic Zone | |
| Meaning of Special Economic Zone developer | |
| Supply by or to SEZ Developer or SEZ Unit is inter-state supply | |
| Supply of short-term accommodation to SEZ developer or SEZ unit | |
| Nominated agency (Bank) is not eligible for exemption | |
| No separate tax rates are prescribed for supply to SEZ unit | |
| Payment of tax on Reverse Charge by SEZ | |
| Taxable value | |
| Separate registration required for a company having unit in SEZ and unit in DTA | |
| Compulsory registration required for making supply to SEZ unit or SEZ developer | |
| Refund of tax in case of supplies made to SEZ developer of SEZ unit | |
| –Export under Bond or Letter of Undertaking without payment of IGST | |
| –Export of goods or services on payment of IGST and claiming refund thereof | |
| Manner of furnishing Bond or Letter of Undertaking | |
| No Bond/LUT required in case of exempted/non-GST goods | |
| Person eligible to furnish Letter of Undertaking | |
| Manner of furnishing LUT/Bond upto 23-02-2017 | |
| –Format of Bond/LUT | |
| –Persons entitled to execute LUT | |
| –Bond was required to be submitted on non-judicial stamp paper | |
| –Documents for LUT | |
| –Exporters were required to furnish running bond | |
| –Amount of bank guarantee required for furnishing of bond | |
| –Time for acceptance of LUT/Bond | |
| –Authority to whome LUT is to be furnished | |
| –Acceptance of Bond/LUT | |
| –Bank Guarantee | |
| –Validity period of LUT | |
| –LUT for supply of goods or services to Nepal or Bhutan | |
| Zero rated supply made before furnishing of LUT–Effect of | |
| Documents to be prepared for making supply to SEZ Developer or unit | |
| Declaration in Form GSTR-1 by supplier | |
| Supply to SEZ unit or developer entered in wrong column–Allowability of refund | |
| Refund of unutilized input tax credit, when allowable | |
| Cases where refund of unutilized input tax credit is not allowable | |
| Supplier availing of drawback in respect of State tax can claim refund | |
| Person required to be file refund application | |
| Provisional refund may be granted to DTA | |
| Documents required to be accompanied with refund application | |
| Unjust enrichment is appliable w.e.f. 1-2-2019 | |
| Applicability of zero-rating in respect of event management, hotel and accommodation services | |
| Duty drawback is admissible on supplies by DTA units to SEZ | |
| –Application for fixation of brand rate | |
| –Re-export made after 1-7-2017 of goods imported prior to 1-7-2017 | |
| Compulsory registration for supplier of goods or services to SEZ | |
| Exemption i.r.o. import of goods or services by SEZ | |
| Meaning of import of services vis-a-vis supplies received by SEZ | |
| Input tax credit can be claimed in respect of supply made to SEZ | |
| 6. | Deemed Exports |
| Introduction | |
| Refund is allowable on supply of goods regarded as deemed exports | |
| Meaning of Deemed Exports | |
| Supplies notified as deemed exports | |
| Recipient of deemed export cannot claim refund of IGST paid on export of goods | |
| Relevant date for claiming refund in case of ‘deemed export’ | |
| Refund claim can be filed manually in case of deemed exports | |
| Periodicity of filing refund claim | |
| Who can claim refund in case of deemed export? | |
| Documents required to be submitted by supplier of deemed export for claiming refund | |
| –Position upto 25-9-2019 | |
| –Position w.e.f. 26-9-2019 | |
| Documents required to be submitted by recipient of deemed export for claiming refund | |
| –Position upto 25-9-2019 | |
| –Positioon w.e.f. 26-9-2019 | |
| Eligible amount for refund in case of deemed exports | |
| Recipient of deemed export supplies can claim refund of ITC on other inputs/input services | |
| Procedure for claiming refund in case of Deemed Exports | |
| Exporter cannot use route of payment of IGST if supplier claims benefit of Deemed Exports | |
| PART III : REFUNDS UNDER GST | |
| 7. | Refunds under GST–An Overview |
| Cases in which refund is allowable | |
| Time limit for claiming refund | |
| –Refund of tax, interest or other amount | |
| –Refund of any balance in electronic cash ledger | |
| –Claim of refund by specialized agency of United Nations | |
| Relevant date–Meaning | |
| Manner of filing refund claim | |
| –Refund relating to balance in electronic cash ledger | |
| –Refund arising out of deposit of advance tax by a casual taxable person | |
| New procedure for processing of refund applications | |
| Assignment of refund applications to concerned authority | |
| Furnishing of returns in Form GSTR-1 and Form GSTR-3B is necessary | |
| Filing of undertaking by applicant | |
| Periodicity of refund claim | |
| Deficiency memos | |
| Scrutiny of refund applcation | |
| Re-crediting of electronic credit ledger on account of rejection of refund claim | |
| –Issuance of show cause notice | |
| –Adjudication of show cause notice | |
| Refund sanction order shall be issued by single authority only | |
| Disbursment of refund through PFMS | |
| –Procedure for validation of bank account | |
| –Rectification of invalidated bank account or addition of new bank account | |
| –Validation errors occurring after issuance of payment order–Effect of | |
| –Selection of bank account at the time of filing refund application | |
| –Communication of disbursement status | |
| Calculation of interest payable to assessee | |
| Adjustment of refund against outstanding demand | |
| Refund of integrated tax paid on supply of goods to tourist leaving India | |
| Manual filing and processing of refund claims | |
| Electronic filing and processing of refund | |
| Refund of balance in electronic cash ledger | |
| Procedure for filing application and processing of refund claim upto 25-9-2019 | |
| –Submission of invoices for processing of claims of refund | |
| –Re-credit of electronic credit ledger in case of rejection of refund claim | |
| –Applicablity of restriction contained under rule 96(10) | |
| –Disbursal of refund amount after sanctioning by proper officer | |
| –Status of refund claim after issuance of deficiency memo | |
| Documents not required to be enclosed where amount of refund is lower | |
| Cases where declaration or certificate is not required to be furnished | |
| Procedure for acknowledgment of refund application | |
| –Refund arising from electronic cash ledger | |
| –Refund, other than from electronic cash ledger | |
| Refund of TDS/TCS deposited in excess | |
| Order of refund and time period for making such order | |
| Applicability of principle of unjust enrichment | |
| Cases where bar of unjust enrichment does not apply | |
| Order sanctioning refund | |
| Withholding of refund amount | |
| –Withholding of refund on account of default of assessee to furnish return | |
| –Withholding of refund in respect of pending disputes | |
| Refund of advance tax paid by casual taxable person or a non-resident taxable person | |
| Refund of tax paid on inward supply of indigenous goods by ratail outlets established at departure area of the International Airport beyond immigration counters | |
| No refund is allowable below Rs. 1,000 | |
| Procedure for claim of refund subsequent to favaourable order in appeal | |
| Procedure to file a refund application for a period and category under which a NIL refund application has already been filed | |
| Interest on delayed refund | |
| –Rate of interest in general | |
| –Interest on refund arising as a consequence of any Court judgment | |
| –Manner of payment of interest | |
| –Date from which period of 60 days would start | |
| –Interest on refund of pre-deposit | |
| Refund of tax paid under existing law | |
| Transitional provisions vis-a-vis processing and allowability of refund claim | |
| –Refund claim pertaining to any amount under existing law | |
| –Refund claim filed after 1-7-2017 in respect of goods or services exported before or after the said dates | |
| –Claim filed after 1-7-2017 for refund of tax paid under the existing law in respect of services not provided | |
| 8. | Refund of Unutilized ITC on Zero Rated Supply |
| When is refund of unutilized input tax credit allowable? | |
| Cases where refund of unutilised input tax credit is not allowable | |
| Periodicity for claiming refund of ITC | |
| Time limit for claiming refund | |
| Relevant date–Meaning | |
| –Relevant date in case of export of goods | |
| –Relevant date in case of deemed exports | |
| –Relevant date in case of export of services | |
| Periodicity of claming refund | |
| Manual filing and processing of refund claims | |
| Eelectronic filing and processing of refund | |
| Documents to be submitted along with refund application | |
| –Position upto 25-9-2019 | |
| –Postion w.e.f 26-9-2019 | |
| Requirement of uploading Form GSTR-2A | |
| Requirement of uploading self-certified copies of invoices | |
| Calculation of refund amount | |
| Quantum of refund amount | |
| Where supplier has availed of benefit of deemed export | |
| Where supplier avails of benefit of 0.1% rate or AA/EPCG Scheme | |
| Manner of claiming refund by merchant exporter under rule 89(4B) | |
| Tax paid on invoices of earlier tax period to be considered | |
| Refund of transitional credit cannot be claimed as refund of accumulated ITC | |
| ITC on stores and spares, packing material, etc. is also eligible | |
| Supplier availing of drawback in respect of State tax can claim refund | |
| Electronic credit ledger shall be debited | |
| Refund of unutilized input tax credit of compensation cess is not allowable | |
| Re-credit of electronic credit ledger in case of rejection of refund claim | |
| Documents not required to be enclosed where amount of refund is lower | |
| Cases where declaration or certificate is not required to be furnished | |
| Procedure for acknowledgment of refund application | |
| Procedure of refund in case of export under bond or LUT | |
| Principle of unjust enrichment is not applicable in case of refund of ITC | |
| 9. | Refund of Accumulated Input Tax Credit Due to Inverted Duty Structure |
| Meaning of inverted duty structure | |
| Refund of accumulated input tax credit under inverted duty structure | |
| Cases in which refund under inverted duty structure is not allowable | |
| Refund under inverted duty structure is not allowbale where output supply is nil rated | |
| Refund under inverted duty structure is not allowbale where output supply is fully exempted | |
| No refund under inverted duty structure is allowable i.r.o. goods notified by Government [Position upto 25-07-2018] | |
| No refund under inverted duty structure is allowable i.r.o. goods notified by Government [Position w.e.f. 26-7-2018] | |
| –Implication of insertion of proviso | |
| –Proviso is not applicable to cotton, silk and other natural fibre | |
| –Credit relating to input services and capital goods shall not lapse | |
| –Accumulated ITC on exports would not lapse | |
| –Manner of calculating ITC amount that would lapse | |
| –Procedure to be followed for lapsing of accumulated input tax credit | |
| –Problem in refund due to system validation check | |
| –Reversal of amount of credit to be lapsed subsequent to due date of filing of return in FORM GSTR-3B | |
| Restriction under section 54(3) is not applicable to zero rated supply | |
| Fabric processors are eligible for refund under inverted duty structure | |
| Refund under inverted duty structure is not allowable i.r.o. input services and capital goods | |
| Cases, where refund of unutilized input tax credit is not allowable | |
| Refund of unutilised input tax credit is not allowable to builder/contractor | |
| Time period for claiming refund of unutilized input tax credit | |
| Debit to electronic credit ledger equal to refund | |
| Manner of determining refund on account of inverted duty structure | |
| –Formula for calculation of refund on account of inverted duty structure | |
| –Meaning of Net ITC | |
| –Meaning of adjusted total turnover and relevant period | |
| Calculation of net ITC in case of multiple inputs attracting different rates of tax | |
| Non-consideration of ITC of GST paid on invoices of earlier tax period availed in subsequent tax period | |
| Misinterpretation of the meaning of term “input” | |
| Refund of transitional credit is not allowable under section 54(3) | |
| Refund of integrated tax paid on supply of goods to tourist leaving India | |
| Application for filing refund claim | |
| Documents to be attached [Postion upto 25-9-2019] | |
| Documents to be attached [Position w.e.f. 26-9-2019] | |
| Unjust enrichment not applicable in case of refund on account of inverted duty structure | |
| Relevant date for refund of unutilized input tax credit | |
| –Position upto 31-1-2019 | |
| –Position w.e.f. 1-2-2019 | |
| 10. | Supply of Goods to SEZ Units/Developer on Payment of Tax |
| Introduction | |
| Application for refund | |
| Goods must be admitted in SEZ for authorised operations | |
| Manual filing of refund claim | |
| Documents to be attached [Postion upto 25-9-2019] | |
| Documents to be attached [Position w.e.f. 26-9-2019] | |
| Relevant date | |
| Unjust enrichment is applicable with effect from 01-02-2019 | |
| 11. | Supply of Services to SEZ Units/Developer on Payment of Tax |
| Introduction | |
| Application for refund | |
| Manual filing of refund claim | |
| Documents to be attached | |
| Relevant date | |
| Value of zero rated supply declared in column 3.1(a) of FORM GSTR-3B–Effect of | |
| Unjust enrichment is applicable with effect from 01-02-2019 | |
| 12. | Refund of Tax Paid on Export of Goods |
| Background of the provision | |
| Application for refund | |
| Documents to be attached | |
| Unjust enrichment is not applicable | |
| Relevant date | |
| Rebate of IGST paid is available even if export duty is payable on export of goods | |
| No requirement of furnishing BRC | |
| Cases, where exporter cannot use route of payment of IGST and taking refund | |
| –During the period 23-10-2017 to 8-10-2018 | |
| –Position effective from 9-10-2018 | |
| Restriction under rule 96(10) is not applicable to inputs imported before 9-10-2018 | |
| Restriction under rule 96(10) is not applicable to exporters receiving capital goods under EPCG Scheme | |
| Procedure for grant of refund of tax paid on export of goods out of India | |
| 13. | Refund of Tax Paid on Export of Services |
| Background of the provision | |
| Application for refund | |
| Manual filing of refund claim | |
| Application for refund of tax paid on export of services | |
| Jurisdictional officer | |
| Relevant date | |
| Documents to be attached | |
| –Position upto 25-9-2019 | |
| –Position w.e.f. 26-9-2019 | |
| Value of zero rated supply declared in column 3.1(a) of FORM GSTR-3B–Effect of | |
| Submission of inovices not required for processing of refund | |
| Outsourcing of part of work by exporter from third person–Effect of | |
| Full consideration for outsourced services not received by exporter in India | |
| 14. | Grant of Provisional Refund |
| When is refund allowable on provisional basis? | |
| Amount of refund allowable on provisional basis | |
| Condition for grant of refund on provisional basis | |
| Refund of input tax credit would also be granted on provisional basis | |
| Order of provisional refund | |
| Time limit for grant of refund on provisional basis | |
| Provisional redund will be granted under each head | |
| Issue of payment advice | |
| Irregularities in refund application–Consequences of | |
| Entire refund may be granted by proper officer | |
| Issuance of final order | |
| Final refund amount being less than provisionally sanctioned refund | |
| No adjustment or withholding of refund allowed in respect of provisionally sanctioned refund | |
| 15. | Refund of Pre-Deposit |
| Background of the provisions | |
| Application for refund of pre-deposit | |
| Documents to be attached | |
| Bar of unjust enrichment is not applicable | |
| Relevant date | |
| 16. | Refund of Tax Paid on Purchase Made by UN or Specified International Organisations |
| Entities entitled for refund | |
| Conditions to be satisfied | |
| Procedure for making application for refund | |
| Format/documents specified for grant of refund | |
| –Refund Checklist | |
| –Certificate | |
| –Undertaking | |
| –Statement of Invoices | |
| Manner of filing and processing of refund claimed by UIN entities | |
| UIN agencies cannot file refund claims with State Tax Officer | |
| Furnishing statement of invoice-wise details | |
| Non-mention of UINs on invoices–Effect of | |
| Prior permission letter for GST refund for purchase of vehicles | |
| Refund is not available to personnel and official of UN and other International organizations | |
| Checklist for processing UIN refunds | |
| 17. | Refund of Tax to CSD |
| Statutory provision | |
| Refund to CSD canteens | |
| Conditions to be satisfied for grant of refund | |
| Procedure for making application and processing of refund | |
| Manual filing of refund claim | |
| Invoice-based refund | |
| Processing and sanction of refund claim | |
| Authority to grant refund | |
| 18. | Refund of Compensation Cess |
| Introduction | |
| Levy of Compensation Cess | |
| Applicability of provisions of CGST Act and IGST Act to Compensation Cess Act | |
| Refund of Compensation Cess | |
| Refund of unutilised ITC of cess is allowable even if outward supply is not leviable to cess | |
| Calculation of amount of compensation cess to be refunded for the month of July, 2018 | |
| Refund of accumulated ITC of cess paid on coal which is used for generation of electricity | |
| Part of ITC of cess reversed and shown as cost–Amount of allowable refund | |
| PART IV : APPENDICES | |
| 19. | The Central Goods and Services Tax Act, 2017 [Relevant Extracts] |
| CHAPTER I : PRELIMINARY | |
| Short title, extent and commencement | |
| Definitions | |
| CHAPTER XI : REFUNDS | |
| Refund of tax | |
| Refund in certain cases | |
| Interest on delayed refunds | |
| Consumer Welfare Fund | |
| Utilisation of Fund | |
| 20. | The Integrated Goods and Services Tax Act, 2017 [Relevant Extracts] |
| Definitions | |
| CHAPTER III : LEVY AND COLLECTION OF TAX | |
| Levy and collection | |
| CHAPTER IV : DETERMINATION OF NATURE OF SUPPLY | |
| Inter-State supply | |
| Intra-State supply | |
| Supplies in territorial waters | |
| CHAPTER V : PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH | |
| Place of supply of goods other than supply of goods imported into, or exported from India | |
| Place of supply of goods imported into or exported from India | |
| Place of supply of services where location of supplier and recipient is in India | |
| Place of supply of services where location of supplier or location of recipient is outside India | |
| Special provision for payment of tax by a supplier of online information and database access or retrieval services | |
| CHAPTER VI : REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST | |
| Refund of integrated tax paid on supply of goods to tourist leaving India | |
| CHAPTER VII : ZERO RATED SUPPLY | |
| Zero rated supply | |
| Transfer of input tax credit | |
| Tax wrongfully collected and paid to Central Government or State Government | |
| Import of services made on or after the appointed day | |
| 21. | The Central Goods and Services Tax Rules, 2017 [Relevant Extracts] |
| CHAPTER X : REFUND | |
| Application for refund of tax, interest, penalty, fees or any other amount | |
| Acknowledgement | |
| Grant of provisional refund | |
| Order sanctioning refund | |
| Credit of the amount of rejected refund claim | |
| Order sanctioning interest on delayed refunds | |
| Refund of tax to certain persons | |
| Refund of integrated tax paid on goods or services exported out of India | |
| Export of goods or services under bond or Letter of Undertaking | |
| Consumer Welfare Fund | |
| Manual filing and processing | |
| 22. | Relevant GST Notifications |
| CGST RATE NOTIFICATIONS | |
| Notification No. 15/2017-Central Tax (Rate), dt. 28-6-2017–Refund of Unutilised Input Tax Credit–Not to be Allowed in Certain Cases–Regarding | |
| Notification No. 16/2017-Central Tax (Rate), dt. 28-6-2017–Claim of Refund by United Nations, International Organisations, etc.–Regarding | |
| Notification No. 40/2017-Central Tax (Rate), dt. 23-10-2017–Certain Intra-State Supplies of Goods Exempted–Regarding | |
| Notification No. 44/2017-Central Tax (Rate), dt. 14-11-2017–Amendment to Notification No. 5/2017-Central Tax (Rate), dt. 28-6-2017 | |
| Notification No. 20/2018-Central Tax (Rate), dt. 26-7-2018–Amendments to Notification No. 5/2017-Central Tax (Rate), dt. 28-6-2017 | |
| CGST NON-RATE NOTIFICATIONS | |
| Notification No. 16/2017-Central Tax, dt. 7-7-2017–Export of Goods or Services with Payment of IGST–Safeguards and Conditions for Person Furnishing Letter of Undertaking in Place of Bond | |
| Notification No. 37/2017-Central Tax, dt. 4-10-2017–Conditions and Safegaurds for Furnishing Letter of Undertaking–Regarding | |
| Notification No. 48/2017-Central Tax, dt. 18-10-2017–Supplies of Certain Goods Considered as Deemed Exports–Regarding | |
| Notification No. 49/2017-Central Tax, dt. 18-10-2017–Evidences Required to be Produced by the Supplier of Deemed Exports for Claiming Refund | |
| Notification No. 20/2018-Central Tax, dt. 28-3-2018–Claim of Refund by UN Agencies–Regarding | |
| 23. | Relevant Circulars |
| CGST CIRCULARS | |
| Circular No. 2/2/2017, dt. 4-7-2017–Issues Related to Furnishing of Bond/Letter of Undertaking for Exports-Reg. | |
| Circular No. 4/4/2017, dt. 7-7-2017–Issues Related to Bond/ Letter of Undertaking for Exports without Payment of Integrated Tax–Reg. | |
| Circular No. 5/5/2017, dt. 11-8-2017–Clarification on Issues Related to Furnishing of Bond/Letter of Undertaking for Exports-Reg. | |
| –Eligibility to export under LUT | |
| –Form for LUT | |
| –Time for acceptance of LUT/Bond | |
| –Purchases from manufacturer and form CT-1 | |
| –Transactions with EOUs | |
| –Forward inward remittance in Indian Rupee | |
| –Bank guarantee | |
| –Jurisdictional officer | |
| –Documents for LUT | |
| –Applicability of circulars on Bond/LUTs | |
| Circular No. 8/8/2017-GST, dt. 4-10-2017–Clarification on Issues Related to Furnishing of Bond/Letter of Undertaking for Exports | |
| –Eligibility to export under LUT | |
| –Validity of LUT | |
| –Form for bond/LUT | |
| –Documents for LUT | |
| –Time for acceptance of LUT/Bond | |
| –Bank guarantee | |
| –Clarification regarding running bond | |
| –Sealing by officers | |
| –Purchases from manufacturer and Form CT-1 | |
| –Transactions with EOUs | |
| –Realization of export proceeds in Indian Rupee | |
| –Jurisdictional officer | |
| Circular No. 14/14/2017, dt. 6-11-2017–Procedure Regarding Procurement of Supplies of Goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit Under Deemed Export Benefits Under Section 147 of CGST Act, 2017–Reg. | |
| Circular No. 17/17/2017, dt. 15-11-2017–Manual Filing and Processing of Refund Claims in Respect of Zero-Rated Supplies–Reg. | |
| Circular No. 18/18/2017, dt. 16-11-2017–Clarification on Refund of Unutilized Input Tax Credit of GST Paid on Inputs in Respect of Exporters of Fabrics–Regarding | |
| Circular No. 24/24/2017, dt. 21-12-2017–Manual Filing and Processing of Refund Claims on Account of Inverted Duty Structure, Deemed Exports and Excess Balance in Electronic Cash Ledger–Reg. | |
| Circular No. 36/10/2017, dt. 13-3-2018–Processing of Refund Applications for UIN Entities | |
| –Status of registration for UINs | |
| –Filing of return by UIN agencies | |
| –Applying for refund by UIN agencies | |
| –Passing of refund order and settlement of funds | |
| Circular No. 37/11/2018, dt. 15-3-2018–Clarifications on Exports Related Refund Issues–Regarding | |
| –Non-availment of drawback | |
| –Amendment through Table 9 of GSTR-1 | |
| –Exports without LUT | |
| –Exports after specified period | |
| –Deficiency memo | |
| –Self-declaration for non-prosecution | |
| –Refund of transitional credit | |
| –Discrepancy between values of GST invoice and shipping bill/bill of export | |
| –Refund of taxes paid under existing laws | |
| –Filing frequency of Refunds | |
| –BRC/FIRC for export of goods | |
| –Supplies to Merchant Exporters | |
| –Requirement of invoices for processing of claims for refund | |
| Circular No. 40/14/2018, dt. 6-4-2018–Clarification on Issues Related to Furnishing of Bond/Letter of Undertaking for Exports-Reg. | |
| Circular No. 43/17/2018, dt. 13-4-2018–Queries Regarding Processing of Refund Applications for UIN Agencies | |
| –Providing statement of invoices while submitting the refund application | |
| –No mention of UINs on Invoices | |
| Circular No. 45/19/2018, dt. 30-5-2018–Clarifications on Refund Related Issues-Reg. | |
| –Claim for refund filed by an Input Service Distributor, a person paying tax under section 10 or a non-resident taxable person | |
| –Application for refund of integrated tax paid on export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit | |
| –Refund of unutilized input tax credit of compensation cess availed on inputs in cases where the final product is not subject to the levy of compensation cess | |
| –Whether bond or Letter of Undertaking (LUT) is required in the case of zero rated supply of exempted or non-GST goods and whether refund can be claimed by the exporter of exempted or non-GST goods? | |
| Circular No. 56/30/2018-GST, dt. 24-8-2018–Clarification Regarding Removal of Restriction of Refund of Accumulated ITC on Fabrics-Reg. | |
| Circular No. 59/33/2018-GST, dt. 4-9-2018–Clarification on Refund Related Issues–Regarding | |
| –Submission of invoices for processing of claims of refund | |
| –System validations in calculating refund amount | |
| –Re-credit of electronic credit ledger in case of rejection of refund claim | |
| –Scope of rule 96(10) of the CGST Rules | |
| –Disbursal of refund amount after sanctioning by the proper officer | |
| –Status of refund claim after issuance of deficiency memo | |
| –Treatment of refund applications where the amount claimed is less than rupees one thousand | |
| Circular No. 60/34/2018-GST, dt. 4-9-2018–Processing of Refund Applications Filed by Canteen Stores Department (CSD) –Regarding | |
| –Filing Application for Refund | |
| –Processing and sanction of the refund claim | |
| Circular No. 63/37/2018-GST, dt. 14-9-2018–Clarification Regarding Processing of Refund Claims Filed by UIN Entities–Regarding | |
| Circular No. 70/44/2018-GST, dt. 26-10-2018–Clarification on Certain Issues Related to Refund-Reg. | |
| Circular No. 78/52/2018-GST, dt. 31-12-2018–Clarification on Export of Services Under GST–Regarding | |
| Circular No. 79/53/2018-GST, dt. 31-12-2018–Clarification on Refund Related Issues–Regarding | |
| –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 | |
| –Disbursal of refund amounts after sanction | |
| –Refund applications that have been generated on the portal but not physically received in the jurisdictional tax offices | |
| –Issues related to refund of accumulated Input Tax Credit of Compensation Cess | |
| –Non-consideration of ITC of GST paid on invoices of earlier tax period availed in subsequent tax period | |
| –Misinterpretation of the meaning of the term “inputs” | |
| –Refund of accumulated ITC of input services and capital goods arising on account of inverted duty structure | |
| Circular No. 91/10/2019-GST, dt. 18-2-2019–Clarification Regarding Tax Payment Made for Supply of Warehoused Goods While Being Deposited in a Customs Bonded Warehouse for the Period July, 2017 to March, 2018–Reg. | |
| Circular No. 94/13/2019-GST, dt. 28-3-2019–Clarifications on Refund Related Issues under GST–Reg. | |
| Circular No. 104/23/2019-GST, dt. 28-6-2019–Processing of Refund Applications in FORM GST RFD-01A Submitted by Taxpayers Wrongly Mapped on the Common Portal–Regarding | |
| Circular No. 106/25/2019-GST, dt. 29-6-2019–Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets Established at Departure Area of the International Airport Beyond Immigration Counters when Supplied to Outgoing International Tourist Against Foreign Exchange–Regarding | |
| –Who is eligible for refund | |
| –Procedure for applying for refunds | |
| –Processing and sanction of the refund claim | |
| Circular No. 110/29/2019-GST, dt. 3-10-2019–Eligibility to File a Refund Application in FORM GST RFD-1 for a Period and Category Under Which a NIL Refund Application has Already been Filed–Regarding | |
| Circular No. 111/30/2019-GST, dt. 03-10-2019–Procedure to Claim Refund in FORM GST RFD-01 Subsequent to Favourable Order in Appeal or any Other Forum–Regarding | |
| Circular No. 118/37/2019-GST, dt. 11-10-2019–Clarification Regarding Determination of Place of Supply in Case of Software/Design Services Related to Electronics Semi-conductor and Design Manufacturing (ESDM) Industry-Reg. | |
| Circular No. 125/44/2019-GST, dt. 18-11-2019–Fully Electronic Refund Process through FORM GST RFD-01 and Single Disbursement-Regarding | |
| –Filing of refund applications in FORM GST RFD-01 | |
| –Deficiency Memos | |
| –Provisional Refund | |
| –Scrutiny of Application | |
| –Re-crediting of electronic credit ledger on account of rejection of refund claim | |
| –Application for refund of integrated tax paid on export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit | |
| –Disbursal of refunds | |
| –Guidelines for refunds of unutilized Input Tax Credit | |
| –Guidelines for refund of tax paid on deemed exports | |
| –Guidelines for claims of refund of Compensation Cess | |
| –Clarifications on issues related to making zero-rated supplies | |
| –Refund of transitional credit | |
| –Restrictions imposed by sub-rule (10) of rule 96 of the CGST Rules | |
| –Clarification on calculation of refund amount for claims of refund of accumulated ITC on account of inverted tax structure | |
| –Refund of TDS/TCS deposited in excess | |
| –Debit of electronic credit ledger using FORM GST DRC-03 | |
| –Refund of Integrated Tax paid on Exports | |
| –Clarifications on other issues |