Reference: Central Board of Indirect Taxes and Customs
Update:
Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed:
CBIC clarified that a registered person who has filed a NIL refund claim in FORM GST
RFD-01A/RFD-01 for a given period under a particular category, may again apply for refund for the
said period under the same category only if he satisfies the following two conditions:
a. The registered person must have filed a NIL refund claim in FORM GST RFD-01A/RFD-01
for a certain period under a particular category; and
b. No refund claims in FORM GST RFD-01A/RFD-01 must have been filed by the registered
person under the same category for any subsequent period.
It may be noted that condition (b) shall apply only for refund claims falling under the following
categories:
i. Refund of unutilized input tax credit (ITC) on account of exports without payment of tax;
ii. Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer without
payment of tax;
iii. Refund of unutilized ITC on account of accumulation due to inverted tax structure;
In all other cases, registered persons shall be allowed to re-apply even if the condition (b) is not satisfied
Update:
Amendment in import and export policy of electronic cigarettes:
Considering the adverse health impact of e-Cigarettes/ENDS and in order to prevent the initiation of nicotine through e-Cigarettes by non-smokers and youth, with special attention to vulnerable groups, the DGFT has issued the Notifications to ensure that Import and Export of e-Cigarettes or any parts or components thereof such as refill pods, atomisers, cartridges etc. including all forms of Electronic Nicotine Delivery Systems (ENDS), Heat not burn products, e-hookah and the like devices, by whatever name and shape, size or form it may have, but does not include any product licensed under the Drugs and Cosmetics Act, 1940 under ITC HS Code: 8543 is prohibited in accordance with the Prohibition of Electronic Cigarettes(Prohibition, Manufacture, Import, Export, Transport, Sale Distribution, Storage and Advertisement) Ordinance, 2019.
Implication:
Import and export of e-Cigarettes/ Electronic Nicotine Delivery Systems (ENDS) is prohibited.
Update:
Procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum:
CBIC, GST policy wing has clarified following things relating to refund in FORM GST RFD-01:
- Appeals against rejection of refund claims are being disposed offline as the electronic module for the same is yet to be made operational.
- where an appeal is filed against the rejection of a refund claim, re-crediting of the amount debited from the electronic credit ledger, if any, is not done till the appeal is finally rejected. Therefore, such rejected amount remains debited in respect of the particular refund claim filed in FORM GST RFD-01. 3.
- In case a favourable order is received by a registered person in appeal or in any other forum in respect of a refund claim rejected through issuance of an order in FORM GST RFD-06, the registered person would file a fresh refund application under the category “Refund on account of assessment/provisional assessment/appeal/any other order” claiming refund of the amount allowed in appeal or any other forum.
- Since the amount debited, if any, at the time of filing of the refund application was not re-credited, the registered person shall not be required to debit the said amount again from his electronic credit ledger at the time of filing of the fresh refund application under the category “Refund on account of assessment/provisional assessment/appeal/any other order”.
Reference: Central Board of Direct Taxes
Update:
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019:
Certain clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST in the mentioned circular.
TO ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred has withdrawn, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019.
Implication:
Circular No. 105/24/2019-GST dated 28.06.2019 relating to clarifications in relation to various doubts related to treatment of secondary or post-sales discounts under GST shall not be applicable
