State Tax officers authorized to sanction refunds of jurisdictional registered persons , except refund of integrated tax paid on export of goods by Notification 39/2017 dated 13-10-2017 and NN 11/2017-IGST dated 13-10-2017

Section 54 and 55 allows refund in following cases:

  • Refund of tax paid on zero-rated supplies of goods or services or both
  • Refund of tax paid on inputs or input services used in making such zero-rated supplies made without payment of tax
  • Refund of tax on the supply of goods regarded as deemed exports
  • Refund of unutilized input tax credit, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council
  • Refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued
  • Refund of tax paid under wrong head
  • The tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person
  • Refund of tax paid on supplies received by UN organizations

 

 

However the above notifications has specifically barred the State tax  officers to sanction the refunds covered by Rule 96 which covers the refund of integrated tax paid on export of goods.

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