Category: Refunds under GST

Yes, the proper officer shall issue the order within sixty days from the date of receipt of refund application.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 17)

Yes, the proper officer may sanction refund to a person on a condition that 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 erstwhile law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. 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 is due to the applicant, 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 acknowledgement.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 16)

Yes, 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 of 60 days for issuance of order specified in Section 54(7) shall be counted from such date of filing.

(ICAI FAQ PUBLICATIONS 06-9-2017 REFUNDS : FAQ NO. 15)

Yes, if the refund claimed is less than 2 lakh rupees, then documentary evidence would not be required to be submitted. However, the applicant may file a declaration based on the documentary or other evidence available with him, certifying that the incidence of such tax and interest is not passed on to any other person.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS : FAQ NO. 14)

Yes, the following documents are required to be enclosed along with the refund application:
1. Documentary evidence to establish that a refund is due to the applicant
(prescribed under Rule 89(2) of the CGST Rules, 2017, and
2. Documentary evidence to prove that incidence of tax and interest had not been passed on to any other person.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 13)

Yes, and the condition is that supplier of goods or services has not – availed drawback in respect of CGST or claimed refund of IGST paid on such supplies. In other words, no refund of input tax credit shall be allowed if the supplier of goods or services avails drawback in respect of CGST or claims refund of IGST paid on such supplies.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS : FAQ NO. 12)

No, only the following registered persons can claim refund of unutilised ITC:
1. Persons undertaking exports (including other zero-rated supplies). Exception: No refund will be allowed on the goods exported out of India where such goods are subjected to export duty [second proviso to Section 54(3)];
2. Credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on outward supplies (other than cases of nil-rated or fully exempted supplies) except supply of goods or services or both as may be notified by the Government.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 11)

Yes, the refund application is required to be made before the expiry of 6 months from the last day of the Quarter in which such supply was received.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS : FAQ NO. 10)

Yes. UNOs are entitled to claim refund of IGST/CGST/SGST paid on inward supplies (notified) of goods and/or services.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 9)

No. Refund can only be claimed under specified circumstances: –
(a) zero rated supplies made without payment of tax
(b) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council           Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.

(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 8)