Goods & Services Tax (GST) Presentation on Refund Process - PowerPoint PPT Presentation

Goods & Services Tax (GST) Presentation on Refund Process Departm ent of Com m ercial Taxes, Governm ent of Jharkhand 6/1/2018 1

Docum entary evidence required Exports of goods without paym ent of IGST The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:  Print out of GSTR RFD-01A& ARN.  GSTR-3B/ GSTR-3/ GSTR 1 of particular month  Undertaking as per para 2.0 of circular 24/ 2017  Undertaking of no prosecution as per Rule 91 (1).  Statement 3 (Rule 89 (2) (b) & (c).  Statement 3A Rule 89 (4) (Calculation of refund).  Export Invoices & input service invoices.  BRC/ FRC Details.  Declaration 1: Application for refund has not been filed with any other authority.  Declaration 2: No refund has been claimed against the relevant invoices (ITC)  Declaration 3: Applicant has not contravened rule 91(1) Requirement of no prosecution for last 5 years  Declaration 4:as per GST RFD-01 from  Declaration 5: Drawback not availed  Declaration 6: Declaration on unjust enrichment 6/1/2018 2

Docum entary evidence required Exports of services with or without paym ent of IGST The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:  Print out of GSTRFD-01 A & ARN print out.  GSTR-3B/ GSTR-3 print out of particular month.  Statement-2 as per Rule 89 (2) (c).  Undertaking by claimant as per para 2.0 of circular 24/ 2017.  Export & Input services Invoices.  BRC/ FIRC  Undertaking of no prosecution Rule 91 (1)  Declaration as per GST RFD-01 from  Declaration no Drawback availed  Declaration no export duty is on export  Declaration of unjust enrichment along with CA certificate if amount is more than 2 lacs. 6/1/2018 3

Docum entary evidence required Zero Rated Supplies to SEZ unit/ SEZ developers The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:  Printout of GST RFD-01A & ARN.  GSTR-3B/ GSTR-3 Print of Particular Month.  Statement-4 as per rule 89(2) (d) & (e)  Undertaking by claimant as per para 2.0 of circular 24/ 2017.  Endorsement from proper officer evidencing receipt of goods in SEZ (Provision Rule 89).  Undertaking of no prosecution under Rule 91 (1).  Tax invoices as per rule 46.  Undertaking by SEZ developer/ Unit as it has not claimed ITC. 6/1/2018 4

Docum ents Required - Excess Cash in Electronic Cash Ledger Excess cash in cash ledger  Printout of RFD-01A & AMN  Printout of GSTR-3B/ 3 of particular month  Statement-7 Rule 89(2) (k)  Printout of cash & credit ledger 6/1/2018 5

Docum ent Required – Inverted Duty Structure ITC accum ulated due to inverted tax structure  Printout of GST RFD-01A & ARN  GSTR-3B/ GST-3 of month  Undertaking : Para 2.0 of circular 24/ 17  Undertaking of no prosecution as per Rule 91 (1).  Refund Amount as per Rule 89(5):  Statement 1 Rule 89(2) (h) section 54(3) (ii)  Self declaration of unjust enrichment along with CA certificate if amount is more than 2 lacs 6/1/2018 6

Docum ent Required - Deem ed Export Deem ed Export  Declaration of GST RFD-01 – (Claimed out not exceed ITC)  Undertaking as per notification No. 49/ 2017 by receipt of the supply saying no claim of Refund & ITC  Statement -5B Rule 89(2) (g)  Printout of GSTR- 3B/ GSTR-3  Print out of GSTR RFD-01 & / ARN  Undertaking of no prosecution Rule 91(i)  Undertaking by claimant as per Para 2.0 of circular 24/ 2017 6/1/2018 7