Central Board of Excise and Customs has amended the Central Goods and Services Tax Rules, 2017 to introduce manual application for Refund.
Central Board of Excise and Customs (CBEC) vide Notification No 55/2017-Central Tax dated 15th November, 2017 has further amended the Central Goods and Services Tax Rules, 2017.
Key Highlights of the Amendment are –
- Every registered taxable person including casual taxable person or non-resident taxable person, tax deductor, tax collector may now apply for refund of taxes manually through Form RFD-01 A.
- In case of manual filing of refund application through FORM RFD 01A, the proper officer shall sanction such refund through FORM RFD – 01 B.