GST - APPLICATION FOR REFUND [MANUAL]

FORM-GST-RFD-01 A

                                                                                              [See rules 89(1) and 97A]

                                                                                          Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

1.	GSTIN / Temporary
	ID
2.	Legal Name
3.	Trade Name, if any
4.	Address
5.	Tax period (if applicable)	From <Year><Month>          To           <Year><Month>
6.	Amount of Refund Claimed(Rs.)	Act		Tax	Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7.	Grounds of Refund Claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	ITC accumulated due to inverted tax structure[under clause (ii) of first  proviso to section 54(3)]
		(e)	On account of supplies made to SEZ unit/ SEZ developer(with payment of  tax)
		(f)	On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
		(g)	Recipient of deemed export

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature   Name            – Designation / Status

  

DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or  services used for making ‘nil’ rated or fully exempt supplies.  Signature Name – Designation / Status

  

DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  Signature Name – Designation / Status

 

SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from--to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.  Signature  Name – Designation / Status  (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

 

8. Verification I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place      Signature of Authorised Signatory Date        (Name) Designation/ Status

Annexure-1

                           Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]     (Amount in Rs.)  

      

Turnover of	Tax payable on	Adjusted	Net input tax	Maximum refund
inverted rated	such inverted	total turnover	credit	amount to be claimed
supply of goods	rated supply of  goods			[(1×4÷3)-2]
1	2	3	4	5

  

                                               Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

                 (Amount in Rs.)

                                 

Turnover of zero rated	Net input tax credit	Adjusted total	Refund amount
supply of goods and services		turnover	(1×2÷3)
1	2	3	4

  

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount             (Amount in Rs.)

                                                

Turnover of zero rated	Net input tax credit	Adjusted total	Refund amount
supply of goods and services		turnover	(1×2÷3)
1	2	3	4

GST - FAQ

GST – FAQ

GST – FAQ

GST – COMPLAINT OF WRONG PAYMENT

Have you been charged GST wrongly? Here's how to report tax fraud?

We're four odd months into the new GST regime, and already there are scores of people trying to trick the system, and clueless consumers. According to GST Helpline India, the most common types of fraud currently are collecting tax on products/services that are GST-free, charging GST over and above the defined rate and fraudsters posing as GST officers. For instance, consumers have complained about shopkeepers and dealers charging additional rates in the name of GST on daily need items like mineral water, grains, milk, vegetables, eggs that are on the exemption list. Then, some businesses are illegally levying GST in addition to the already applied VAT tax on their service bills. Earlier this month, the GST Council slashed the GST rate on restaurants to a uniform 5 per cent from over 12 per cent earlier, but many restaurants reportedly continue to overcharge diners. And now the government is reportedly coming down hard on FMCG companies that have failed to pass on benefits of lower taxation to consumers.

So if you have been a victim of any of the above, what should you do? To begin with, shake off the average Indian predisposition to stay mum  and suffer in silence. There are various, simple options to raise a complaint that you can choose from.

Log into the official portal
Simply visit http://cbec-gst.gov.in, click on CBEC mitra Helpdesk in the bottom right corner of the page and then choose "Raise Web Ticket". On the new window that opens, click on the option to "Report Tax Fraud/Avoidance" and fill in the details required. In the "report" box, make your complaint and don't forget details such as the name and address of the shop/restaurant/organisation that cheated you.

On receiving your online complaint, a representative will first contact the restaurant to check the details with them and then revert to you with the next steps if not a redressed.
Send an e-mail
A slower alternative is to email your grievance to either cbecmitra.helpdesk@icegate.gov.in.
Although you don't have to attach bills along with the mail, media reports suggest it's better to keep the pre-GST bill handy. 
Tweet your angst
You can also flag your complaints on the official Twitter handles of GST (askGST_Goi) and the Finance Ministry (@FinMinIndia)
Although the CBEC-GST website mentions a toll-free number (18001200232), a customer service agent told us that for fraud complaints we have to dial 01126174191, but no there was no response there. So your best option is to just make an online complaint.

Also, since prevention is better than cure, you can install the government's GST Rate Finder app on your phone as a handy reference to avoid getting conned.

GSTR – 4 OFFLINE TOOL

GST – C FORM PURCHASES

Clarification Regarding the Inter-State Purchases Against C Form for Period Starting From 1st July 2017

Maharashtra sales tax department vide Trade circular no. 47T of 2017 dated 17th November,2017 has issued clarification regarding the inter-State purchases against C form for period starting from 1st July,2017

Background

The definition of “goods “in Central Sales Tax Act ,1956 in section 2(d) up to 30^th June ,2017 was as under: –

“(d) “Goods” includes all materials, articles, commodities, and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares and securities.

In view of the constitution (one Hundred and first amendment) Act, 2016 dated 8^th September ,2016 the Central Government has amended the Central Sales Tax Act vide Taxation Laws (Amendment) Act, 2017 (18 of 2017) dated the 4^th May 2017

By virtue of this amendment the aforesaid definition of “goods “has been amended. The amended definition is reproduced as under: –

(d) “Goods “means-

Petroleum crude

High speed diesel;

Motor spirit

Natural gas;

Aviation turbine fuel; and

Alcoholic liquor for human consumption.

The Ministry of Finance, Department of Revenue, State Tax Division, New Delhi issued office memorandum dated the 7^th November, 2017 to clarify the inter-State purchases against C form for period starting from 1^st July ,2017. The clarification is reproduced as under: –

“The undersigned is directed to say that opinion of department of Legal Affairs, ministry of Law was solicited on the issue “Whether the definition of “goods “the phrase “manufacture or processing of goods” in section 8(3)(b) of the Central Sales Tax Act would be as per the definition provided under section 2(d) of the Central Sales Tax Act or that the word “goods ”when it appears in the phrase “manufacture or processing of goods” means any goods i.e. “goods” which fall with in GST as well as “goods” which do not come under the ambit of GST.

Department of Legal Affairs, Ministry of Law has confirmed that the term “goods “has been specifically defined under the Central sales Tax Act, 1956 and prima facie the term “Goods “referred to in section 8(3)(b) of the Central Sales Tax Act, 1956 will have same meaning as defined and amended under section 2(d) of the Central Sales Tax Act ,1956 vide tax laws Amendment Act,2017. However, it does not affect the provisions of section 8(3)(b) of CST Act relating to telecommunication network or mining or generation or distribution of electricity or any other form of power.”

In view of this clarification the following instructions as being issued

The clarification is applicable for the declarations in Form ‘C ’to be issued for the period from 1^st July onwards.

Form ‘C’ shall be used for the inter-State purchases of the “goods’’(as amended) only subject to purposes enumerated in (3) below: –

Declaration in Form ‘C’ for the periods starting from 1^st July 2017 shall be issued only if such goods are purchased for the purposes enumerated in the office memorandum issued by ministry of Finance, Department of Revenue, State Tax Division, New Delhi dated 7^thNovember 2017 such as:

Resale of above six goods;

Manufacturing of above six goods;

Use of above six commodities in the telecommunication network or mining or generation or distribution of electricity or any other form of power.