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Procedure for claiming the refund amount in cases where the original claim of refund was rejected (in part/full) in RFD-06 but subsequently received the favourable order in appeal or any other forum

Category : | Author :MasterGST
Background:

In case appeals against the rejection of refund application, the credit amount is not being re-credited to the credit ledger, until the appeal is finally rejected. And  Currently the process of appeal is manual.

Procedure:
      1. The regd. person shall file a new refund application for the same period under “Refund on account of assessment/provisional assessment/appeal/any other order” category
      2. The application should contain details of the
        1. Type of the Order (appeal/any other order)
        2. Order No., Order date and the Order Issuing Authority
        3. Copy of the present Order (Appeal/Other) and
        4. Copy of the rejection order (RFD-06-Rejection of refund)
        5. The proper offer shall review the same and ask for the additional info., if any
      3. Since the amount debited earlier haven’t been recredited, the regd. person shall not be required to reverse any credit in this process
      4. After receiving all the documents and details specified above, the proper officer shall issue the refund order and payment order.
      5. The amount remained as rejected, if any, shall be re-credited to the respective electronic ledger.
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Persons who had inadvertently filed the “NIL” Refund application (RFD 01/01A) under any category, can file a new refund application for the same period. Subject to the conditions and procedure prescribed.

Category : | Author :MasterGST
Conditions:
  1. If the claim is for refund of the accumulated input tax credit on account of :
    a. Exports without payment of tax
    b. Supplies to SEZ Unit/SEZ Developer without payment of tax
    c. Accumulation due to Inverted tax structure and the supplier has not filed any refund application for the future period under the same category.
  2. For other categories, no other conditions other tan filing the NIL application shall be applicable.
Procedure:
  1. The regd. person shall file the refund application for the same period under “Any other” category
  2. The application should contain all the supporting documents, which are required in the regular process
  3. The proper offer shall review the same and ask for the additional info., if any
  4. After review the officer shall compute the eligible refund and ask the recipient to reverse the credit through DRC-03.

After submitting the proof of the same, the proper officer shall issue the refund order and the payment order.

 

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