CBIC clarification on various refund related issues

Source: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.57.pdf;jsessionid=7169445B3C46A107AB6A5A6EFB8330D3     Sep 05, 2018

CBIC clarifies various refund related issues vide the Circular No. 59/33/2018-GST dated September 04, 2018 

Submission of invoices for processing of claims of refund:

Since the refund claims were being filed in a semi-electronic environment and the processing was completely based on the information provided by the claimants, it becomes necessary that invoices are scrutinized. In view of the difficulties being faced by the claimants of refund, it has been decided that the refund claim shall be accompanied by a print-out of FORM GSTR-2A of the claimant for the relevant period for which the refund is claimed. The proper officer shall rely upon FORM GSTR-2A as an evidence of the accountal of the supply by the corresponding supplier in relation to which the input tax credit has been availed by the claimant. It may be noted that there may be situations in which FORM GSTR-2A may not contain the details of all the invoices relating to the input tax credit availed, possibly because the supplier’s FORM GSTR-1 was delayed or not filed. In such situations, the proper officer may call for the hard copies of such invoices if he deems it necessary for the examination of the claim for refund. It is emphasized that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in FORM GSTR-2A of the relevant period submitted by the claimant.

Other Issues:

  • System validations in calculating refund amount
  • Re-credit of electronic credit ledger in case of rejection of refund claim
  • Scope of rule 96(10) of the CGST Rules
  • Disbursal of refund amount after sanctioning by the proper officer
  • Status of refund claim after issuance of deficiency memo
  • Treatment of refund applications where the amount claimed is less than rupees one thousand