Manual Filing of FORM GST RFD- 01A and processing of refund claims in respect of zero-rated supplies under GST
Central Board of Excise and Customs (CBEC) has issued a Circular No 17/17/2017- GST dated 15th November,2017 and has laid down the conditions and procedure for the manual Filing of FORM GST RFD- 01A and processing of the refund claims in respect of Zero-rated supplies under GST. The summary of the procedure has been sated below, for detailed information please refer the link –(http://www.cbec.gov.in/resources/htdocs-cbec/gst/Circular%20No.%2017-GST.pdf)
Summary of manual process of filing and processing of refunds
- Filing of Refund Claims:
|Sl No||Category of Refund||Process of Filing|
|1||Refund of IGST paid on export of goods||No separate application is required as shipping bill itself will be treated as application for refund.|
|2||Refund of IGST paid on export of services / zero rated supplies to SEZ units or SEZ developers||Printout of FORM GST RFD- 01A needs to be filed manually with the jurisdictional GST officer (only at one place – Centre or State) along with relevant documentary evidences, wherever applicable.|
|3||Refund of unutilized input tax credit due to the accumulation of credit of tax paid on inputs or input services used in making zero-rated supplies of goods or services or both||FORM GST RFD-01A needs to be filed on the common portal. The amount of credit claimed as refund would be debited in the electronic credit ledger and proof of debit needs to be generated on the common portal. Printout of the FORM GST RFD- 01A needs to be submitted before the jurisdictional GST officer along with necessary documentary evidences, wherever applicable.|
Steps to be followed for processing of Refund Claims:
1) Entry to be made in the Refund register for receipt of refund applications.
2) Check for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications
3) i) All communications (issuance of deficiency memo, issuance of provisional and final refund orders, payment advice etc.) shall be done in the format prescribed in the Forms appended to the CGST Rules, and shall be done manually (i.e. not on the common portal) within the timelines prescribed in the rules;
- ii)Processing for grant of provisional refund shall be completedwithin 7 days as per the CGST Rules and details to be maintained in the register for provisional refunds. Bifurcation of the taxes to be refunded under CGST (CT) /SGST (ST) /UTGST (UT) /IGST (IT) /Cess shall be maintained in the register mandatorily.
iii) After the sanction of the provisional refund, final order is to be issued within sixty days (after due verification of the documentary evidences) of the date of receipt of the complete application form. The details of the finally sanctioned refund and rejected portion of the refund along with the breakup (CT / ST / UT / IT/ Cess) to be maintained in the final refund register;
- iv) The amount not sanctioned and eligible for re-credit is to be recredited to the electronic credit ledger by an order made inFORM GST PMT-03. The actual credit of this amount will be done by the proper officer inFORM GST RFD-01B.
- The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented.