MANU/GSCU/0045/2019

Ministry : Ministry of Finance

Department/Board : GST Circular

Circular No. : 111/30/2019-GST

Date : 03.10.2019

Notification/ Circulars Referred : Circular no. 59/33/2018 - GST dated 04/09/2018 MANU/GSCU/0036/2018

Citing Reference:
Circular no. 59/33/2018 - GST dated 04/09/2018 MANU/GSCU/0036/2018  Referred

To

The Pr. Chief Commissioners / Chief Commissioners /
Principal Commissioners / Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)

Madam / Sir,

Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM GST RFD-06. The matter has been examined and in order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act"), hereby clarifies the issues raised as below:

2. Appeals against rejection of refund claims are being disposed offline as the electronic module for the same is yet to be made operational. As per rule 93 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "CGST Rules"), 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........