Rule
89. Application for refund of tax, interest, penalty, fees or any other
amount.-
(1)
Any person, except the persons covered under notification issued under section
55 claiming refund of 13[any balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 or] any tax,
interest, penalty, fees or any other amount paid by him, other than refund of
integrated tax paid on goods exported out of India, may file electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49 or
10[subject to the provisions of rule 10B,] an application electronically in
FORM GST RFD-01 through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner:
14[****]
15[Provided
that] in respect of supplies to a Special Economic Zone unit or a Special
Economic Zone developer, the application for refund shall be filed by the -
(a)
supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer
of the Zone;
(b)
supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
1[16[Provided
further that] in respect of supplies regarded as deemed exports, the
application may be filed by, -
(a)
the recipient of deemed export supplies; or
(b)
the supplier of deemed export supplies in cases where the recipient does not
avail of input tax credit on such supplies and furnishes an undertaking to the
effect that the supplier may claim the refund]
Provided
also that refund of any amount, after adjusting the tax payable by the
applicant out of the advance tax deposited by him under section 27 at the time
of registration, shall be claimed in the last return required to be furnished
by him.
11[Explanation.—For
the purposes of this sub-rule, ― “specified officer” means a “specified
officer” or an “authorised officer” as defined under rule 2 of the Special
Economic Zone Rules, 2006.]
10[(1A)
Any person, claiming refund under section 77 of the Act of any tax paid by him,
in respect of a transaction considered by him to be an intra-State supply,
which is subsequently held to be an inter-State supply, may, before the expiry
of a period of two years from the date of payment of the tax on the inter-State
supply, file an application electronically in FORM GST RFD-01 through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner:
Provided
that the said application may, as regard to any payment of tax on inter-State
supply before coming into force of this sub-rule, be filed before the expiry of
a period of two years from the date on which this sub-rule comes into force.]
(2)
The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in FORM GST RFD-01, as applicable, to
establish that a refund is due to the applicant, namely:-
(a)
the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in
such refund or reference number of the payment of the amount specified in
sub-section (6) of section 107 and sub-section (8) of section 112 claimed as
refund;
(b)
a statement containing the number and date of shipping bills or bills of export
and the number and the date of the relevant export invoices, in a case where
the refund is on account of export of goods, 11[other than electricity];
11[(ba)
a statement containing the number and date of the export invoices, details of
energy exported, tariff per unit for export of electricity as per agreement,
along with the copy of statement of scheduled energy for exported electricity
by Generation Plants issued by the Regional Power Committee Secretariat as a
part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation
1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian
Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing
the tariff per unit, in case where refund is on account of export of
electricity;]
(c)
a statement containing the number and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward Remittance Certificates, as the case
may be, in a case where the refund is on account of the export of services;
(d)
a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second
proviso to sub-rule (1) in the case of the supply of goods made to a Special
Economic Zone unit or a Special Economic Zone developer;
(e)
a statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details
of payment, along with the proof thereof, made by the recipient to the supplier
for authorised operations as defined under the Special Economic Zone Act, 2005,
in a case where the refund is on account of supply of services made to a
Special Economic Zone unit or a Special Economic Zone developer;
2[(f)
a declaration to the effect that tax has not been collected from the Special
Economic Zone unit or the Special Economic Zone developer, in a case where the
refund is on account of supply of goods or services or both made to a Special
Economic Zone unit or a Special Economic Zone developer;]
(g)
a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on
account of deemed exports;
(h)
a statement containing the number and the date of the invoices received and
issued during a tax period in a case where the claim pertains to refund of any
unutilised input tax credit under sub-section (3) of section 54 where the
credit has accumulated on account of the rate of tax on the inputs being higher
than the rate of tax on output supplies, other than nil-rated or fully exempt
supplies;
(i)
the reference number of the final assessment order and a copy of the said order
in a case where the refund arises on account of the finalisation of provisional
assessment;
(j)
a statement showing the details of transactions considered as intra-State
supply but which is subsequently held to be inter-State supply;
(k)
a statement showing the details of the amount of claim on account of excess
payment of tax;
17[(ka)
a statement containing the details of invoices viz. number, date, value, tax
paid and details of payment, in respect of which refund is being claimed along
with copy of such invoices, proof of making such payment to the supplier, the
copy of agreement or registered agreement or contract, as applicable, entered
with the supplier for supply of service, the letter issued by the supplier for
cancellation or termination of agreement or contract for supply of service,
details of payment received from the supplier against cancellation or
termination of such agreement along with proof thereof, in a case where the
refund is claimed by an unregistered person where the agreement or contract for
supply of service has been cancelled or terminated;
(kb)
a certificate issued by the supplier to the effect that he has paid tax in
respect of the invoices on which refund is being claimed by the applicant; that
he has not adjusted the tax amount involved in these invoices against his tax
liability by issuing credit note; and also, that he has not claimed and will
not claim refund of the amount of tax involved in respect of these invoices, in
a case where the refund is claimed by an unregistered person where the
agreement or contract for supply of service has been cancelled or terminated; ]
(l)
a declaration to the effect that the incidence of tax, interest or any other
amount claimed as refund has not been passed on to any other person, in a case
where the amount of refund claimed does not exceed two lakh rupees:
Provided
that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause
(f) of sub-section (8) of section 54;
(m)
a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant
or a cost accountant to the effect that the incidence of tax, interest or any
other amount claimed as refund has not been passed on to any other person, in a
case where the amount of refund claimed exceeds two lakh rupees:
Provided
that a certificate is not required to be furnished in respect of cases covered
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
subsection (8) of section 54;
18[Provided
further that a certificate is not required to be furnished in cases where
refund is claimed by an unregistered person who has borne the incidence of
tax.]
Explanation.
- For the purposes of this rule-
(i)
in case of refunds referred to in clause (c) of sub-section (8) of section 54,
the expression "invoice" means invoice conforming to the provisions
contained in section 31;
(ii)
where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence of tax has been passed on to the ultimate consumer.
(3)
Where the application relates to refund of input tax credit, the electronic
credit ledger shall be debited by the applicant by an amount equal to the
refund so claimed.
3[(4)
In the case of zero-rated supply of goods or services or both without payment
of tax under bond or letter of undertaking in accordance with the provisions of
sub-section (3) of section 16 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), refund of input tax credit shall be granted as per the
following formula -
Refund
Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
supply of services) x Net ITC ÷ Adjusted Total Turnover
Where,
-
(A)
"Refund amount" means the maximum refund that is admissible;
(B)
"Net ITC" means input tax credit availed on inputs and input services
during the relevant period other than the input tax credit availed for which
refund is claimed under sub-rules (4A) or (4B) or both;
4[(C)
"Turnover of zero-rated supply of goods" means the value of
zero-rated supply of goods made during the relevant period without payment of
tax under bond or letter of undertaking or the value which is 1.5 times the
value of like goods domestically supplied by the same or, similarly placed,
supplier, as declared by the supplier, whichever is less, other than the
turnover of supplies in respect of which refund is claimed under sub-rules (4A)
or (4B) or both;]
(D)
"Turnover of zero-rated supply of services" means the value of
zero-rated supply of services made without payment of tax under bond or letter
of undertaking, calculated in the following manner, namely:-
Zero-rated
supply of services is the aggregate of the payments received during the
relevant period for zero-rated supply of services and zero-rated supply of
services where supply has been completed for which payment had been received in
advance in any period prior to the relevant period reduced by advances received
for zero-rated supply of services for which the supply of services has not been
completed during the relevant period;
5[(E)
"Adjusted Total Turnover" means the sum total of the value of-
(a)
the turnover in a State or a Union territory, as defined under clause (112) of
section 2, excluding the turnover of services; and
(b)
the turnover of zero-rated supply of services determined in terms of clause (D)
above and non-zero-rated supply of services,
excluding-
(i)
the value of exempt supplies other than zero-rated supplies; and
(ii)
the turnover of supplies in respect of which refund is claimed under sub-rule
(4A) or sub-rule (4B) or both, if any, during the relevant period.]
(F)
"Relevant period" means the period for which the claim has been
filed.
11[Explanation.–For
the purposes of this sub-rule, the value of goods exported out of India shall
be taken as –
(i)
the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export
form, as
the case may
be, as per
the Shipping Bill
and Bill of
Export (Forms) Regulations, 2017;
or
(ii)
the value declared in tax invoice or bill of supply,
whichever
is less.]
6[(4A)
In the case of supplies received on which the supplier has availed the benefit
of the Government of India, Ministry of Finance, notification No.
48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in
respect of other inputs or input services used in making zero-rated supply of
goods or services or both, shall be granted.
7[(4B)
Where the person claiming refund of unutilised input tax credit on account of
zero rated supplies without payment of tax has -
(a)
received supplies on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 40/2017-Central Tax
(Rate), dated the 23rd October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E),
dated the 23rd October, 2017 or notification No. 41/2017 Integrated Tax (Rate),
dated the 23rd October, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd
October, 2017; or
(b)
availed the benefit of notification No. 78/2017-Customs, dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October,
2017 or notification No. 79/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017,
the
refund of input tax credit, availed in respect of inputs received under the
said notifications for export of goods and the input tax credit availed in
respect of other inputs or input services to the extent used in making such
export of goods, shall be granted.]]
8[(5)
In the case of refund on account of inverted duty structure, refund of input
tax credit shall be granted as per the following formula:-
Maximum
Refund Amount = {(Turnover of inverted rated supply of goods and services) x
Net ITC Adjusted Total Turnover} - 12[{tax payable on such inverted rated
supply of goods and services x (Net ITC ÷ ITC availed on inputs and input
services)}].
Explanation:
- For the purposes of this sub-rule, the expressions -
(a)
"Net ITC" shall mean input tax credit availed on inputs during the
relevant period other than the input tax credit availed for which refund is
claimed under sub-rules (4A) or (4B) or both; and
9["Adjusted
Total turnover" and "relevant period" shall have the same
meaning as assigned to them in sub-rule (4).]
