Issues in Refund in Refund.pdf · Under GST Act : Chapter XI : Sec 54-58 Rules : Chapter X : Rule 89-97A Forms: RFD 01 - 11 CA Venugopal Gella [email protected] 1. CA Venugopal Gella Agenda

CA Venugopal Gella

Issues in Refunds

Under

GST

Act : Chapter XI : Sec 54-58Rules : Chapter X : Rule 89-97AForms: RFD 01 - 11

CA Venugopal [email protected]

1

mailto:[email protected]

CA Venugopal Gella

Agenda

Statutory Provisions

Procedures & Rules

Issues & Resolutions

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Act Chapter XI – Refunds

54 – Refund in certain cases55 – Special cases Refund56 – Interest on delayed refunds57 – Consumer welfare fund58 – Utilization of fund

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Index Chapter XI – Refunds

54(1) –Any person Claiming refund of Tax and Interest

54(2) – Refund for specialized agency of the UN

54(3) – Refund of unutilized input tax credit for zero rated supply

54(4) – Documentation required

54(5)- Refund credited to Fund

54(6) – Refund payment on provisional basis

54(7) – Issue of order for 54(5)

54(8) –Amount refundable to be paid to applicant instead of crediting the fund

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Index Chapter XI – Refunds

54(9) – Refund in case judgement, decree or order

54(10) – Refund due u/s 54(3), but defaulted in furnishing return,withhold GST to that extent

54(11) – Refund under consideration, but under appeal due to fraud,malfeasance

54(12) – For Refund with held u/s 54(11) Interest @6%

54(13) – Refund for CTP and NRTP

54(14) – No refund if less than Rs.1000

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Rules Chapter XI – Refunds

89 - Application for refund of tax, interest, penalty, fees or any other amount.

90- Acknowledgement for the application

91- Grant of provisional refund

92- Order sanctioning the refund

93- Credit of the amount of rejected refund claimed

94- Order sanctioning interest on delayed refunds

95- Refund of tax to certain persons

96- Refund of Integrated Tax paid on goods exported out of India

96A- Refund of Integrated Tax paid on export of goods or services under bond or letter of undertaking

96B - Recovery of refund

97- Consumer Welfare Fund

97A- Manual filing and processing

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Circulars to Refer

New

• Circular No.135/05/2020 - GST Dated the 31st March, 2020

• Circular No. 125/44/2019 - GST Dated the 18th November, 2019

Old

• Circular No. 94/13/2019-GST dated 28.03.2019







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Refund Scenarios

Refund

Domestic + Merchant

Trading

Inverted Duty

SEZ

With pay –Tax Paid

Without Pay - ITC

Exports

Services / Goods

With pay –Tax Paid

Without Pay - ITC

Deemed Export

Supplier / Recipient

With pay

Wrong payment

of Tax

+ Excess Balance in

Cash Ledger

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Refund of excess payment of tax

Refund of tax paid on intra-State supply which is subsequently held to be inter-State supply and vice versa

Refund on account of assessment/provisional assessment/appeal/any other order

Refund on account of “any other” ground or reason

VARIOUS TYPES OF REFUND AVAILABLE UNDER GST Continue

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Any person can claim refund of

Taxes and interest paid on such taxes if any

Within 2 years from the relevant date

If the amount of Refund is less than Rs.1000, then no refund is granted.

54(1) : REFUND – Regular Dealer

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2 years from the ‘relevant date’ : Regular Cases

Type Relevant Date

Goods exported by sea or airDate on which the ship or aircraft in which the goods are loaded, leaves India

Goods exported by land Date on which the goods pass the frontier

Goods exported by post Date of dispatch of goods by the concerned post office

Services exported, where the supply of service has been completed prior to the receipt of payment

Date of receipt of payment

Services exported, where the payment has been received in advance, prior to the date of issue of invoice

Date of issue of invoice

Unutilized input tax creditEnd of the financial year in which the claim for tax refund arises

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2 years from the ‘relevant date’ : Others

Type Relevant Date

Goods regarded as deemed exportsDate on which the return relating to the deemed exports is filed

Tax refundable as a consequence of a judgement, decree, order or on the direction of an Appellate Authority, Appellate Tribunal or any court

Date of communication of the judgement, decree, order or direction

Tax provisionally paid Date of adjustment of tax after the final assessment

In the case of a person, other than the supplier Date of receipt of goods or services by the person

Any other case Date of payment of tax

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Application Period - Bunching of refund claims across Financial Years

• Paragraph 8 of the Circular No. 125/44/2019-GST dated 18.11.2019,

“8. The applicant, at his option, may file a refund claim for a tax period orby clubbing successive tax periods. The period for which refund claim hasbeen filed, however, cannot spread across different financial years.

• Hon’ble Delhi High Court in Order dated 21.01.2020, in the case of M/sPitambra Books Pvt Ltd., vide para 13 of the said order has stayed therigour of paragraph 8 of Circular No. 125/44/2019-GST dated 18.11.2019and has also directed the Government to either open the online portal

• Circular No.135/05/2020 : Para 2.5 the restriction on bunching of refundclaims across financial years shall not apply.

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Specialised Agencies like UNO, Embassy can claim refund of

Tax Paid on Inward Supplies

Within 18 months from the last date of the Quarter in which Supply is received

If the amount of Refund is less than Rs.1000, then no refund is granted.

54(2) : REFUND – Special Bodies

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Online Application

• Circular No.125/44/2019 Regarding Fully electronic refund process through FROM GST RFD -01 and single disbursement .

• Entire Refund process is now made online from 26th Sep 2019.

(Online application, online submission of documents, online upload of Deficiency memo, SCN, etc.)

• Status of refunds applied before26.09.2019: Such applications shall continue to be processed manually as prior to deployment of new system.

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Brief process of filing refund online

Refund application in

RFD-01

In 15 days of ARN- either

acknowledgement in RFD 02 or

deficiency memo in RFD

03

If application to wrong

officer, will be reassigned I 3 working days

90% Provisional refund in RDF-04

Final refund order in RFD

06

Payment order in RDF

05

If amount sanctioned, not

appropriate than SCN in RFD 08

• Amount to be rejected• Erroneous refund to

be recovered along with interest

Amount rejected to be re-credited in electronic

credit ledger in GST PMT 03 after getting undertaking for not

filing appeal

Amount sanctioned that is rejected or erroneous refund

recovered, through DRC 07

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Disbursal of refund

➢All refunds shall be approved and sanctioned by single authority either central or state under whose jurisdiction the tax payer belongs.

➢ Before transferring the refund amount, bank account would be validated. If there is any error, the applicant can rectify the invalidated bank account details by filing a non-core amendment in FORM GST REG-14; or add a new bank account by filing a non-core amendment in FORM GST REG-14.

➢Amount ordered to be refunded should hit the bank account of the application within 60 days of ARN. Else, interest at the rate of 6% would be payable.

➢ All tax authorities are advised to issue the final sanction order in FORM GST RFD-06 and the payment order in FORM GST RFD-05 within 45 days of the date of generation of ARN, so that the disbursement is completed within 60 days.

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54(3) : Claim of Input Tax Credit

ITC Refund only for

Zero Rated WOPT

No Refund if

Subject to Export Duty

Availed Duty Draw Back

Inverted Duty Structure

No Refund if

Output is Exempt / NIL

Notified Goods or Services

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Issues

1. Inverted Duty Goods are exported with payment of taxes, can Exporter claim refund of unutilised Credit? Provided also that no refund of input tax credit shall be allowed, if the supplier ofgoods or services or both avails of drawback in respect of central tax or claimsrefund of the integrated tax paid on such supplies.

2. When same product purchased at 18% later rate of tax reduced to 12%

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Circular No.135/05/2020 – Para 3

3. Refund of accumulated input tax credit (ITC) on account of reduction in GSTRate

3.1 ……illustration. An applicant trading in goods has purchased, say goods “X”attracting 18% GST. However, subsequently, the rate of GST on “X” has beenreduced to, say 12%. It is being claimed that accumulation of ITC in such a caseis also covered as accumulation on account of inverted duty structure and suchapplicants have sought refund of accumulated ITC under clause (ii) of sub-section (3) of section 54 of the CGST Act.

3.2 ………………….It is noteworthy that, the input and output being the same insuch cases, though attracting different tax rates at different points in time, donot get covered under the provisions of clause (ii) of sub-section (3) of section54 of the CGST Act. It is hereby clarified that refund of accumulated ITC underclause (ii) of sub-section (3) of section 54 of the CGST Act would not beapplicable in cases where the input and the output supplies are the same.

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Guidelines for refunds of unutilized Input Tax Credit

➢Application and documents-Applicants of refunds of unutilized ITC, shall have to upload a copy ofFORM GSTR-2A for the relevant period for which the refund is claimed. The proper officer shall relyupon FORM GSTR-2A as an evidence. Such applicants shall also upload the details of all the invoiceswhich are not there in 2A in the format enclosed as Annexure-B along with the application form.

➢Refund amount to be debited from electronic credit ledger in the following order: a) Integrated tax, tothe extent of balance available; b) Central tax and State tax/Union Territory tax, equally to the extentof balance available and in the event of a shortfall in the balance available in a particular electroniccredit ledger (say, Central tax), the differential amount is to be debited from the other ledger.

➢For all refund applications where refund of unutilized ITC of compensation cess is being claimed, thecalculation of the refundable amount of compensation cess shall be done separately and the amountso calculated will be entirely debited from the balance of compensation cess available in theelectronic credit ledger.

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Issue – Missing Invoices

Circular No.135/05/2020 - GST Para 5

• 5.1 In terms of para 36 of circular No. 125/44/2019-GST dated 18.11.2019, the refund of ITC availed in respect of invoices not reflected in FORM GSTR-2A was also admissible and copies of such invoices were required to be uploaded.

• However, in wake of insertion of sub-rule (4) to rule 36 of the CGST Rules, 2017 vide notification No. 49/2019-GST dated 09.10.2019, …. ITC availed on the invoices which are not reflecting in the FORM GSTR-2A of the applicant?

• 5.2 …..the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.

Accordingly, para 36 of the circular No. 125/44/2019-GST, dated 18.11.2019 stands modified to that extent. What happens when these appear late?

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Clarification

➢Clarification on calculation of the refund amount for claims of refund of accumulated ITC on account of inverted tax structure:

• It is clarified that both the law and the related rules clearly prevent the refund of tax paid on input services and capital goods as part of refund of input tax credit accumulated on account of inverted tax structure.

• Refund of unutilized ITC in case of inverted tax structure, as provided in section 54(3) of the CGST Act, is available where ITC remains unutilized even after setting off of available ITC for the payment of output tax liability. Where there are multiple inputs attracting different rates of tax, in the formula provided in rule 89(5) of the CGST Rules, the term “Net ITC‟ covers the ITC availed on all inputs in the relevant period, irrespective of their rate of tax.

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Upload : HSN/SAC in Annexure ‘B’

6. New Requirement to mention HSN/SAC in Annexure ‘B’

6.1 ….HSN wise details of goods and services are not available in FORM GSTR-2A and therefore it becomes very difficult to distinguish ITC on capital goods and/or input services out of total ITC …..

6.2 ………. Accordingly, Annexure-B of the circular No. 125/44/2019-GST, dated 18.11.2019 stands modified to that extent.

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GST on Exports

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Zero Rated supply

With payment of Tax

Apply for refund for Tax

Paid

Un-utilized GST credit

With out payment of

Tax

Un-utilized GST credit

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Export with Pay

• Export of Goods with pay

• Refund processed by Customs department basis SBN

• Exporter has not realised the forex with in the specified limit

• Status of Refund already processed?

• Rule 96B : ……. hall deposit the amount so refunded, to the extent ofnonrealisation of sale proceeds, along with applicable interest withinthirty days of the expiry of the said period or, as the case may be, theextended period, failing which the amount refunded shall be recoveredin accordance with the provisions of section 73 or 74 of the Act, as thecase may be, as is applicable for recovery of erroneous refund, alongwith interest under section 50 – CT 16/2020

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https://www.gstzen.in/a/determination-of-tax-not-paid-or-short-paid-or-erroneously-refunded-or-input-tax-credit-wrongly-availed-or-utilised-for-any-reason-other-than-fraud-or-any-wilful-misstatement-or-suppression-of-facts-cgst-act-section-73.html

https://www.gstzen.in/a/determination-of-tax-not-paid-or-short-paid-or-erroneously-refunded-or-input-tax-credit-wrongly-availed-or-utilised-by-reason-of-fraud-or-any-wilful-misstatement-or-suppression-of-facts-cgst-act-section-74.html

https://www.gstzen.in/a/interest-on-delayed-payment-of-tax-cgst-act-section-50.html

CA Venugopal Gella

When Export Proceeds Realised Later?

96 B (2) Where the sale proceeds are realised by the applicant, in full orpart, after the amount of refund has been recovered from him under sub-rule (1) and the applicant produces evidence about such realisation

within a period of three months from the date of realisation of saleproceeds, the amount so recovered shall be refunded by the properofficer,

to the applicant to the extent of realisation of sale proceeds, provided thesale proceeds have been realised within such extended period aspermitted by the Reserve Bank of India.”

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Credit to Fund

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Refund credited

To Consumer welfare fund

To be utilized for the welfare

of consumer

To be paid to applicant

Covered u/s 54(8)

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Refund of tax paid on zero-rated supplies of goods or

services or both or on inputs or input services used in making such zero-rated

supplies;

Refund of unutilised input tax credit under sub-section (3)

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

The tax and interest, if any, if he had not passed on the incidence of such tax and

interest to any other person

The tax or interest borne by such other class of applicants

as the Government may notify

Refund of tax in pursuance of section 77 –[ Tax wrong fully collected and paid to CG or

SG]

54(8) : Refund to Dealer and NOT CONSUMER WELFARE FUND –

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COMPLIANCE FOR EACH KIND OF REFUND TO BE

CLAIMED

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CASE 1: EXCESS BALANCE IN ELECTRONIC CASH

LEDGER

Refund claim can be filed via filing RFD-

01

Refund claim can be filed via furnishing the information in

GSTR-3

OR

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1) Incase RFD-01A is filed along with the application, challan evidencing payment of tax/interest should be produced to the department.

2) Where the application relates to a claim for refund from the electroniccash ledger, an acknowledgement in FORM GST RFD-02 shall beprovided by department

3) Refund has to be processed within 60 days from the date of filing of refund application. -54(7)

REFUND OF EXCESS BALANCE IN ELECTRONIC CASH LEDGER

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REFUND OF IGST PAID ZERO RATED SUPPLIES MADE WITH PAYMENT OF TAX

A. The shipping bill filed by exporter shall be deemed to be an application filed for refund of IGST paid on

goods exported out of India.

The application shall be deemed to be have been filed only when the following is filed:

1) The person in charge of conveyance of export goods files an Export Manifest or Export report.

2) In case of refund claim on account of export of goods with payment of tax, the Shipping bill details shall be

checked by the proper officer through ICEGATE SITE (www.icegate.gov.in). Circular 26/2017 maybe

adhered to rectify mismatches between GSTR 1 and 3B.

3) The applicant has furnished a valid return in Form GSTR-3 or GSTR-3B which means FORM RFD-01A

NEED NOT BE FILED IN THE PRESENT CIRCUMSTANCE

B. The details of export invoices provided in Table 6A of GSTR-01 shall be transmitted electronically to the

Customs. Customs then shall process the refund claim and amount equivalent to IGST paid will be credited to bank

account of the applicant.

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http://www.icegate.gov.in/

CA Venugopal Gella

REFUND OF UNUTILISED ITC ON EXPORT OF GOODS UNDER LUT/BOND

1. The goods have to be exported out of India within 3 months from date of issue of invoice.

2. The details of export invoices provided in Table 6A of GSTR-01 shall be transmitted

electronically to the Customs for confirmation that goods covered in the invoices are

exported out of India.

3. In case the goods are not exported within the above said period, the taxpayer has to pay

tax on such supply along with an interest @ 18%p.a r/w rule 96A and sec 50(1)

Also his Letter of Undertaking will be withdrawn immediately and the same shall be

restored from him if he pays the amount due.

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Clarifications on issues related to making zero-rated supplies

➢ Export of goods or services without payment of tax without LUT is valid as long as the material

provisions of export of goods or services is satisfied. The delay in furnishing of LUT in such cases

may be condoned and the facility for export under LUT may be allowed on ex post facto basis

taking into account the facts and circumstances of each case.

➢ Refund of input tax credit is admissible.

➢ A statement containing the number and date of invoices and the relevant Bank Realization

Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of

services.

➢ In case of export of goods, 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 is required to be submitted

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Clarifications on issues related to making zero-rated supplies(Conti…)

➢ It is therefore clarified that insistence on proof of realization of export proceeds for

processing of refund claims related to export of goods has not been envisaged in the law and

should not be insisted upon.

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REFUND OF UNUTILISED ITC ON EXPORT OF SERVICES UNDER LUT/BOND

1. Payment has to be received within 1 year from date of issue of invoice

2. Application in Form GST RFD-01A can be filed within 2 years from the financial year

for which the refund claim pertains to.


tax on such supply along with an interest @ 18%p.a.

Also his Letter of Undertaking will be withdrawn immediately and the same shall

be restored to him when he pays the amount due from him.

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REFUND OF UNUTILISED ITC ON EXPORT OF SERVICES UNDER LUT/BOND

1. Payment has to be received within 1 year from date of issue of invoice

2. Application in Form GST RFD-01A can be filed within 2 years from the financial year

for which the refund claim pertains to.


tax on such supply along with an interest @ 18%p.a.

Also his Letter of Undertaking will be withdrawn immediately and the same shall

be restored to him when he pays the amount due from him.

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Checklist

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• List of all statement /declarations/undertakings/ certificates and other supporting documents to be provided along with the Refund application

Checklist for Refunds

Sl.No Types of Refund Declaration/ Statement/ Undertaking/ Certificates to be filled online

Supporting Documents to be additionally uploaded

1. Refund of Unutilised ITC on account of Exports without payment of tax

• Declaration under second and third proviso to section 54(3)

• Undertaking in relation to sections 16(2)(c) and section 42(2)

• Statement 3 under rule 89(2)(b)

• Statement 3A under rule 89(4)

1. Copy of GSTR2A of the relevant period.

2. Statement of Purchase Invoices or Purchase Register (Annexure B).

3. Self-certified copies of invoices entered in Annexure-B whose details are not found in GSTR-2A of the relevant period

4. BRC/FIRC in case of export of services and shipping bill (only in case of exports made through non-EDI ports) in case of goods

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Checklist for Refunds (Conti…)

Sl.No Types of Refund Declaration/ Statement/ Undertaking/ Certificates to be filled online


2. Refund of tax paid on export of services made with payment of tax

• Declaration under second and third proviso to section 54(3)

• Undertaking in relation to sections 16(2)(c) and section 42(2

• Statement 2 under rule 89(2)(c)

1. BRC/FIRC /any other document indicating the receipt of sale proceeds of services

2. Copy of GSTR-2A of the relevant period

3. Statement of purchase invoices (Annexure-B)

4. Self-certified copies of invoices entered in Annexure-A whose details are not found in GSTR-2A of the relevant period

5. Copy of GSTR1 and 3B, Sales Register,

6. Copy of ECL & cash ledger

7. Copy of tax paid challan

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Sl.No Types of Refund

Declaration/ Statement/ Undertaking/ Certificates to be filled online


3. Refund ofunutilizedITC onaccount ofSuppliesmade to SEZunits/ developer withoutpayment oftax

• Declaration under third proviso to section 54(3)

• Statement 5 under rule 89(2)(d) and rule 89(2) (e )

• Statement 5A under rule 89(4)

• Declaration under rule 89(2)(f)


• Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakh rupees, certification under rule 89(2)(m) otherwise

1. Copy of GSTR-2A of the relevant period



4. Copy of ECL & cash ledger

5. Copy of tax paid challan

6. Endorsement(s) from the specified officer of the SEZ regarding receipt of goods/services for authorized operations under second proviso to rule 89(1)

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Sl.No

Types of Refund



4. Refund oftax paid onsuppliesmade to SEZ units/ developer withpayment oftax


• Declaration under rule 89(2)(f)

• Statement 4 under rule 89(2)(d) and rule 89(2) (e )


• Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakh rupees, certification under rule 89(2)(m)

1. Copy of GSTR-2A of the relevant period, & Sales Register



4. Copy of ECL & cash ledger, Copy of tax paid challan

5. Endorsement(s) from the specified officer of the SEZ regarding receipt of goods/services for authorized operations under second proviso to rule 89(1)

6. Self-declaration regarding non-prosecution under sub-rule (1) of rule 91 of the CGST Rules for availing provisional refund

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Sl.No

Types of Refund



5. Refund ofITCunutilized onaccount ofaccumulationdue to inverted tax structure


• Declaration under section 54(3)(ii)


• Statement 1 under rule 89(5)

• Statement 1A under rule 89(2)(h)


1. Copy of GSTR-2A of the relevant period, & Sales Register



4. Copy of GSTR1 and 3B

5. Sales Register of the relevant period

6. Copy of ECL & cash ledger, Copy of tax paid challan

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Sl.No

Types of Refund



6. Refund tosupplier oftax paid ondeemedexportsupplies

• Statement 5(B) under rule 89(2)(g)

• Declaration under rule 89(2)(g)



1. Copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.

2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him

3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.

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Sl.No

Types of Refund



7. Refund torecipient oftax paid ondeemedexportsupplies

• Statement 5(B) under rule 89(2)(g)

• Declaration under rule 89(2)(g)



1. The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form–A"

2. Copy of the endorsed tax invoice

3. A digital copy of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer

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Sl.No

Types of Refund



8. Refund ofexcesspayment oftax


• Statement 7 under rule 89(2)(k)


1. Copy of GSTR1 and 3B copies

2. Copy of Electronic Credit Ledger(ITC) & Cash Ledger

3. Copy of tax paid Challans

4. If any other documents as per the request of the officer

9. Refund onaccount ofany otherground orreason


• Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakhrupees, certification under rule 89(2)(m) otherwise

1. Documents in support of the claim

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Sl.No

Types of Refund



10. Refund oftax paid onintra-statesupply whichissubsequentlyheld to be aninter-statesupply andvice versa

• (Statement 6 under rule 89(2)(j)


1. Copy of GSTR1 and 3B copies

2. Copy of Electronic Credit Ledger(ITC) & Cash Ledger

3. Copy of tax paid Challans

4. If any other documents as per the request of the officer

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Sl.No

Types of Refund



11. Refund onaccount ofassessment /provisionalassessment /appeal / anyother order


• Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakhrupees, certification under rule 89(2)(m) otherwise

1. Reference number of the order and a copy of the Assessment / Provisional Assessment / Appeal / Any Other Order

2. Reference number/proof of payment of pre-deposit made earlier for which refund is being claimed

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Practical Issues

1. Excess Tax paid using Input Tax Credit

2. XL utility keeps getting stuck often

3. Whenever filing online application, if it gets stuck, it doesn't show what exactly the error is.

4. Missing Invoices in 2A…so the officers say they haven't received the docs and pass a deficiency memo at times

5. Deficiency memo and refund order is not online.

6. What is the remedy if the proper officer is not acting on application and not taking any action

7. After the refund order is by one authority, Often refund gets stuck in other authority due to frequent changes in offices.

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Thank You

For Clarifications, mail [email protected]

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mailto:[email protected]