Chapter X Refund
89. Application for refund
of tax, interest, penalty,
fees or any other amount.- (1)Any person, except
the
persons covered
under notification issued under
section
55,
claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other
than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner:
Provided that any claim for refund relating
to balance in the electronic cash ledger in accordance
with the provisions of sub-section
(6) of section 49 may
be made through the return furnished for the relevant tax period
in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further
that in respect of supplies to a Special
Economic Zone unit or a
Special Economic Zone
developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence
regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies
regarded as deemed exports, the application shall be
filed by the recipient of deemed export
supplies:
Provided also that refund of any amount, after adjusting the tax payable by the
applicant out of the advance tax deposited by him under
section
27
at
the
time
of
registration, shall be claimed in the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form
GST RFD-01, as applicable, to establish
that a refund is due to the
applicant, namely:-
(a) the
reference number of the order and a copy of the order passed by the
proper officer or an appellate authority
or Appellate Tribunal or court resulting in such refund or reference number of
the payment of the amount specified
in sub- section (6) of section
107 and sub-section (8) of section 112 claimed as refund;
(b) a statement containing the number and date
of shipping bills or bills of
export
and the number and the date of the relevant
export invoices, in a case where
the refund is on account of export
of goods;
(c) a statement containing the number and date
of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance
Certificates, as the case may be, in a case where the refund
is on account of the export of services;
(d) a statement containing the number
and date of invoices as provided
in rule 46 along with the evidence regarding the endorsement specified in
the
second proviso to sub-rule (1) in the case of the supply of goods
made to a Special Economic
Zone unit or a Special Economic Zone developer;
(e) a
statement containing the number
and date
of
invoices,
the
evidence
regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by
the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act,
2005, in a case where
the refund is on account of supply of services
made to a
Special Economic Zone
unit or a Special Economic Zone developer;
(f)
a declaration to the effect
that the Special Economic
Zone unit or the Special Economic Zone developer has not availed
the input tax credit of the tax paid by the
supplier of goods or services
or both, in a case where
the refund is on account of supply
of goods or services made to a Special Economic
Zone unit or a Special
Economic Zone developer;
(g) a statement containing the number and
date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports;
(h) a statement containing the number and the
date of the invoices received and
issued during a tax period in a
case where the claim pertains to refund of
any unutilised input tax credit under sub-section (3) of section 54 where the
credit has accumulated on account of the rate of tax on the inputs being higher than the rate of
tax on output supplies, other than nil-rated or fully exempt supplies;
(i) the reference number
of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement
showing
the details of transactions considered as intra-State
supply but which is subsequently held
to be inter-State supply;
(k) a statement
showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration
to the effect that the incidence of tax, interest
or any other amount claimed
as refund has not been passed
on to any other person,
in a case where the amount
of refund claimed does not exceed
two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause
(b) or clause (c) or clause
(d) or clause (f) of sub-section
(8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST
RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence
of tax, interest or any other
amount claimed as refund
has not been passed on to any other person, in a case
where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished
in respect of
cases covered under clause (a) or clause
(b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;
Explanation.– For
the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression “invoice” means invoice conforming to the provisions contained in section 31;
(ii) where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence
of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the
electronic credit ledger shall be debited by the
applicant by an amount equal to the refund so claimed.
(4) In the case of zero-rated supply of goods or services
or both without payment of tax under
bond or letter of undertaking
in accordance with the provisions
of sub-section (3) of section 16 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted
as per the following formula -
Refund Amount = (Turnover
of zero-rated supply of
goods + Turnover of zero-rated
supply of services) x Net
ITC ÷Adjusted Total Turnover
Where,-
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services
during the relevant period;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply
of goods made during the relevant period without payment of tax under bond or
letter of undertaking;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply
of services made without payment of tax under
bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated
supply of services is the
aggregate of the payments received during the relevant period
for zero-rated
supply of services and zero-rated
supply of services where supply has been completed
for which payment had
been received in advance in any period prior
to the relevant period reduced by advances received for zero-rated supply of services
for which the supply of services has not been completed during
the relevant period;
(E)
"Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding
the value of exempt supplies other than zero-rated
supplies, during the relevant period;
(F) “Relevant
period” means the period for which the claim has been filed.
(5) In the case of refund on account of inverted duty
structure, refund of input tax credit shall be granted as per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} - tax
payable
on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted
Total turnover” shall have the same meanings as assigned to
them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger,
an
acknowledgement
in
FORM GST RFD-02
shall
be
made
available to the applicant through the common portal electronically, clearly
indicating the date of filing of
the claim for refund and the time period specified in sub-section
(7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded
to the proper officer who shall, within a period
of fifteen days of filing
of the said application, scrutinize
the application for its completeness and where the application is found to be complete in terms
of sub-rule (2), (3) and (4) of rule 89,
an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common
portal electronically,
clearly indicating the date
of filing of the claim
for refund and the time period specified in sub-section (7)
of section 54 shall be counted from
such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant
in FORM GST RFD-03 through
the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.
(4) Where
deficiencies have been communicated in FORM GST
RFD-03 under the State
Goods and Service Tax Rules, 2017,
the same shall also deemed to have been
communicated under this rule
along with the deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.-(1)
The provisional refund in accordance with the provisions of sub-section
(6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period
of five years immediately preceding the tax
period to which the claim for refund relates, 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.
(2) The proper officer,
after scrutiny of the claim and the evidence
submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance
with the provisions of sub-section (6) of section 54, shall
make an order in FORM
GST RFD-04, sanctioning the amount of refund due to the said
applicant on a provisional basis within a period not exceeding seven days from the date
of the acknowledgement under
sub-rule (1) or sub-rule
(2) of rule 90.
(3) The proper officer shall issue
a payment advice
in FORM GST
RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant
mentioned in his registration
particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund
under sub-section (5) of section
54 is due and
payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant
is entitled, mentioning therein the amount, if any,
refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any
existing law and the balance amount refundable:
Provided that in cases where
the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A
of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund
is liable to be withheld under the provisions of sub-section (10) or, as the case may
be, sub-section (11) of section 54, he shall pass an order
in Part B of FORM GST RFD-07
informing him the reasons for withholding of such
refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole
or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring
him to furnish a reply in FORM GST RFD-09 within a period
of fifteen days of the receipt
of such notice and after considering the reply, make an order in FORM
GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available
to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to
the extent refund is allowed:
Provided that no application for refund shall be rejected
without giving the applicant an opportunity of being
heard.
(4) Where
the proper officer is satisfied
that the amount refundable under sub-rule (1)
or sub-rule (2) is payable to the applicant
under sub-section (8) of section 54, he
shall make an order in FORM GST RFD-06 and issue a payment advice in FORM
GST RFD-05 for the
amount of refund and the same shall be electronically credited
to any of the bank accounts
of the applicant mentioned in his registration particulars and as specified in the application
for refund.
(5) Where
the proper officer is satisfied
that the amount refundable under sub-rule (1)
or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall
make an order in FORM GST
RFD-06 and issue an advice in FORM GST
RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
93. Credit
of the amount
of rejected
refund
claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited
to the electronic credit ledger.
(2) Where
any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited,
to the extent of rejection, shall be re-credited to the
electronic credit ledger by an
order made in FORM GST PMT-03.
Explanation.– For the purposes
of this rule, a refund shall be deemed to be
rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file
an appeal.
94. Order sanctioning interest on delayed refunds.-
Where any interest is due and
payable to the applicant under section 56, the proper
officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the
period of delay for which
interest is payable and
the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of the applicant
mentioned in his registration
particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person
eligible to claim refund of tax paid
by him on his inward supplies as per notification issued
section 55 shall
apply for refund in FORM
GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services
or both in FORM GSTR-11, prepared
on the
basis
of
the
statement of the outward supplies furnished
by the corresponding suppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt
of the application for refund shall be issued in
FORM GST RFD-02.
(3) The
refund of tax paid by the applicant
shall be available if-
(a) the inward supplies of goods or services or both were
received from a registered person against a tax invoice and the price of the supply covered
under a single tax invoice
exceeds five thousand rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax Identification Number or Unique Identity
Number of the
applicant is mentioned in the tax
invoice; and
(c) such
other restrictions or conditions as may be specified in the notification
are satisfied.
(4) The provisions of rule 92
shall, mutatis mutandis, apply
for the sanction and payment
of refund under this rule.
(5) Where
an express provision
in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this
Chapter, such treaty or
international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out
of India.-(1) The shipping
bill filed by an exporter
shall be deemed to be an application for refund of integrated tax paid
on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly
files an export manifest or an export report covering
the number and the date of shipping
bills or bills of export; and
(b) the applicant
has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained
in FORM GSTR-1 shall be transmitted electronically by the common portal
to the system designated by the Customs and the said system shall electronically transmit
to the common portal, a confirmation that the goods covered by the said
invoices have been exported out of India.
(3)
Upon the receipt of the information regarding the furnishing
of a
valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the
claim for refund and an amount equal to the integrated tax
paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration
particulars and as intimated to the Customs authorities.
(4) The claim
for refund shall be withheld where,-
(a)
a request has been received
from the jurisdictional Commissioner of central tax, State tax or Union territory
tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section
(10) or sub-section (11) of section 54; or
(b) the proper officer of Customs
determines
that
the
goods were exported
in
violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance
with the provisions of clause (a) of
sub-rule (4), the proper officer of
integrated tax at
the Customs station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may
be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant
becomes entitled to refund of the amount withheld under clause (a) of sub-rule
(4), the concerned jurisdictional officer of
central tax, State tax or Union territory
tax, as the case may
be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
(8) The Central Government may
pay
refund of the integrated tax to the Government of Bhutan on the exports
to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any
refund of the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer
Welfare Fund shall be made under sub-rule
(5) of rule 92.
(2) Any
amount, having been credited to the Fund, ordered or directed as payable to any
claimant by orders of the proper officer,
appellate authority
or Appellate Tribunal or court, shall be paid from the Fund.
(3) Any
utilisation of amount from the Consumer Welfare Fund under sub-section
(1) of section 58 shall be made by debiting the Consumer Welfare
Fund account and crediting the account
to which the amount is transferred for utilisation.
(4)
The Government shall, by
an order, constitute a Standing Committee with a Chairman,
a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee
shall make recommendations for
proper utilisation of the money credited to the Consumer Welfare Fund for welfare of
the consumers.
(5)
The Committee shall meet as and when necessary, but not less than once in three
months.
(6) Any agency
or organisation engaged in consumer
welfare activities for a period of three years registered
under the provisions of the Companies
Act, 2013 (18 of 2013) or under any other law for the
time being in force, including village or mandal
or samiti level co-
operatives of consumers especially Women,
Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by
the Bureau of Indian Standards to be engaged
for a period of five years in viable and useful research activity which has made,
or
is
likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or
the State Government may make an application for a grant from the Consumer
Welfare
Fund:
Provided that a consumer may make application
for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7)
All applications for grant from the
Consumer Welfare Fund shall
be made by the
applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired
into in material
details and recommended for consideration accordingly,
by the Member Secretary.
(8) The
Committee shall have powers -
a. to
require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents,
instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation
of the application;
b. to require any applicant
to allow entry and inspection of any premises,
from which activities claimed
to be for the welfare of consumers are stated to be carried on, to a duly
authorised officer of the Central Government or, as the case may be, State Government;
c. to get the accounts
of the applicants audited, for ensuring
proper utilisation of the grant;
d. to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the
sanctioned grant to the
Committee, and to be subject to prosecution
under the Act;
e. to recover any sum due from any
applicant in accordance with the provisions of the Act;
f. to require any
applicant, or class of applicants
to submit a periodical report, indicating proper utilisation of the grant;
g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
h. to recommend minimum financial
assistance, by way of grant
to an applicant, having regard to his financial status,
and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be
misutilised;
i. to identify
beneficial and safe sectors, where investments out of Consumer
Welfare Fund may be made and make recommendations,
accordingly;
j. to relax the conditions required
for the period of engagement in consumer
welfare activities of an applicant;
k. to make
guidelines for the management,
administration
and
audit
of
the
Consumer Welfare Fund.
(9) The Central Consumer
Protection Council and the Bureau of Indian Standards shall recommend to the
Goods and Services Tax Council, the broad
guidelines for considering the projects
or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund.
Posts
0 Comments:
Post a Comment