{"id":16508,"date":"2021-09-14T09:49:46","date_gmt":"2021-09-14T04:19:46","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=16508"},"modified":"2026-05-09T15:51:59","modified_gmt":"2026-05-09T10:21:59","slug":"all-about-gst-refund-under-gst-act","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/","title":{"rendered":"All About GST Refund under the GST ACT"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a0c6cf9c9c15\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a0c6cf9c9c15\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#All_About_GST_Refund_under_GST_ACT_2017\" title=\"All About GST Refund under GST ACT 2017\">All About GST Refund under GST ACT 2017<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#BRIEF_INTRODUCTION\" title=\"BRIEF INTRODUCTION\">BRIEF INTRODUCTION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GROUNDS_OF_GST_REFUND\" title=\"GROUNDS OF GST REFUND\">GROUNDS OF GST REFUND<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#PROVISIONS_RELATED_TO_FILING_OF_RFD-01\" title=\"PROVISIONS RELATED TO FILING OF RFD-01\">PROVISIONS RELATED TO FILING OF RFD-01<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_REFUND_ON_EXPORTS\" title=\"GST REFUND ON EXPORTS\">GST REFUND ON EXPORTS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#CERTIFICATION_FROM_CHARTERED_ACCOUNTANT_FOR_GST_REFUND\" title=\"CERTIFICATION FROM CHARTERED ACCOUNTANT FOR GST REFUND\u00a0\">CERTIFICATION FROM CHARTERED ACCOUNTANT FOR GST REFUND\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#DOCUMENTS_REQUIRED_FOR_GST_REFUND\" title=\"DOCUMENTS REQUIRED FOR GST REFUND\u00a0\">DOCUMENTS REQUIRED FOR GST REFUND\u00a0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_Refund_for_Exports\" title=\"GST Refund for Exports\">GST Refund for Exports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_Refund_for_Supply_to_SEZ\" title=\"GST Refund for Supply to SEZ\">GST Refund for Supply to SEZ<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_Refund_for_Accumulated_Input_tax_credit\" title=\"GST Refund for Accumulated Input\u00a0tax credit\">GST Refund for Accumulated Input\u00a0tax credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_Refund_on_Account_of_Order\" title=\"GST Refund on Account of Order\">GST Refund on Account of Order<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#PROCEDURE_FOR_CLAIMING_REFUND\" title=\"PROCEDURE FOR CLAIMING REFUND\">PROCEDURE FOR CLAIMING REFUND<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#TRANSITIONAL_CREDIT\" title=\"TRANSITIONAL CREDIT\">TRANSITIONAL CREDIT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#RETROSPECTIVE_AMENDMENT\" title=\"RETROSPECTIVE AMENDMENT\">RETROSPECTIVE AMENDMENT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#GST_REFUND_IN_CASE_OF_REVERSAL_OF_CESS_CREDIT\" title=\"GST REFUND IN CASE OF REVERSAL OF CESS CREDIT\">GST REFUND IN CASE OF REVERSAL OF CESS CREDIT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#SUMMARIZATION_VIEW_ON_CASE_LAW\" title=\"SUMMARIZATION VIEW ON CASE LAW\u00a0\u00a0\">SUMMARIZATION VIEW ON CASE LAW\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#TIME_PERIOD_FOR_FILING_GST_REFUND_CLAIM\" title=\"TIME PERIOD FOR FILING GST REFUND CLAIM\">TIME PERIOD FOR FILING GST REFUND CLAIM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#New_update_from_GSTN_related_to_GST_refund_filing_application_and_approval_process\" title=\"New update from GSTN related to GST refund filing application and approval process\">New update from GSTN related to GST refund filing application and approval process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#RELVENT_DATE_FOR_THE_GST_REFUND\" title=\"RELVENT DATE FOR THE GST REFUND\">RELVENT DATE FOR THE GST REFUND<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-refund-under-gst-act\/#ACTIONS_TO_BE_UNDERTAKEN_BY_THE_BUSINESSES\" title=\"ACTIONS TO BE UNDERTAKEN BY THE BUSINESSES\">ACTIONS TO BE UNDERTAKEN BY THE BUSINESSES<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31572\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/gst-refund.jpg\" alt=\"gst refund\" width=\"727\" height=\"1244\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/gst-refund.jpg 727w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/gst-refund-175x300.jpg 175w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/gst-refund-598x1024.jpg 598w\" sizes=\"(max-width: 727px) 100vw, 727px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"All_About_GST_Refund_under_GST_ACT_2017\"><\/span><span style=\"color: #ff0000;\"><strong>All About GST Refund under GST ACT 2017<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"BRIEF_INTRODUCTION\"><\/span><span style=\"color: #000080;\"><strong>BRIEF INTRODUCTION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Processing of timely GST refunds will help businesses and facilitate trade through the discharge of blocked working capital funds. Under GST, the GST Council created a uniform system to process GST refund claims during a simple procedure for the taxpayers. The whole process of GST refund claim is online based and the same can be done on the GST Portal. during this article, we would take a glance at when the GST refund is claimed by taxpayers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GROUNDS_OF_GST_REFUND\"><\/span><span style=\"color: #000080;\"><strong>GROUNDS OF GST REFUND<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person registered under GST Act 2017, shall be eligible for GST refund, that has arisen due to &#8211;<\/p>\n<ul>\n<li>Export\u00a0of products\u00a0or services.<\/li>\n<li>Supplies to SEZs units and developers.<\/li>\n<li>Deemed exports.<\/li>\n<li>Taxes paid on purchase made by the authorities of UN or the Embassies etc.<\/li>\n<li>Order of refund issued as a judgment, decree, order or direction, by the Appellate Authority, Appellate Tribunal or any court of law.<\/li>\n<li>Refund of accumulated Input\u00a0tax credit\u00a0on account of inverted duty structure\u00a0apart from\u00a0Nil rated or fully exempt supplies.<\/li>\n<li>Finalization of provisional assessment.<\/li>\n<li>Refund of pre-deposit.<\/li>\n<li>Excess payment\u00a0made due to\u00a0mistake.<\/li>\n<li>Tax paid by an international tourist, on goods, being purchased in India and are now carried abroad.<\/li>\n<li>Refund vouchers issued in respect of taxes paid on advances, in respect of goods or services\u00a0not been supplied.<\/li>\n<li>Wrong treatment of supply under GST, for example Intra-State supply, treated as Inter-State supply and visa-versa.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PROVISIONS_RELATED_TO_FILING_OF_RFD-01\"><\/span><span style=\"color: #000080;\"><strong>PROVISIONS RELATED TO FILING OF RFD-01<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per the GST Act 2017, an applicant is required to file GST refund claims within 2 years from the prescribed date and the same be made in form RFD &#8211; 01. If the claim is\u00a0so as, the refund\u00a0should\u00a0be sanctioned within a period of 60 days from the date of receipt of the claim. Interest on the withheld refund shall apply at\u00a0the speed\u00a0of 6%. In case of delayed refund, the applicant will be eligible to receive interest @ 9%\u00a0P.A.<\/p>\n<p>The RFD-01\u00a0must\u00a0be mandatorily filed on a monthly basis, broadly for\u00a0the subsequent\u00a0cases:<\/p>\n<ul>\n<li>Refund arising on account of zero-rated supplies.<\/li>\n<li>Refund arising on account of inverted duty structure.<\/li>\n<li>Refund arising on account of deemed exports.<\/li>\n<li>Refund arising on account of excess balance lying in the electronic cash ledger.<\/li>\n<\/ul>\n<p>RFD-01\u00a0may\u00a0be filed for multiple tax periods.\u00a0One\u00a0refund application is accepted for multiple tax periods, which are in one\u00a0twelvemonth. In the case of a supply\u00a0of products\u00a0to SEZ units or SEZ developers, a supplier\u00a0has got to\u00a0file\u00a0this form\u00a0once the receipt\u00a0of products\u00a0is confirmed through the authentication from the zonal officer.<\/p>\n<p>However, within the\u00a0case of supply made to SEZ units or by the SEZ developers, the supplier\u00a0is required to\u00a0file\u00a0for refund, once the evidence of service receipt has been confirmed by the zonal officer.<\/p>\n<p><span style=\"color: #000080;\"><strong>APPLICATION UNDER RFD-01 AND\u00a0 RFD-01A<\/strong><\/span><\/p>\n<p>As discussed above, in all cases of refund except for deemed export and SEZ supplies, the taxpayer is eligible to claim the refund of accumulated ITC. It is to be noted that the taxpayer can also claim a refund in respect of excess cash balance lying in their electronic cash ledger.<\/p>\n<p>In case of deemed exports and SEZ supplies, either the recipient or the supplier can apply for a refund of GST. However, for a specific\u00a0invoice, the supplier\u00a0as well as the\u00a0recipient cannot apply\u00a0for refund.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16509\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Deemed-Exports-and-Refunds-under-GST-300x237.jpg\" alt=\"Deemed-Exports-and-Refunds-under-GST\" width=\"689\" height=\"545\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_REFUND_ON_EXPORTS\"><\/span><span style=\"color: #000080;\"><strong>GST REFUND ON EXPORTS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>One of\u00a0the main\u00a0categories under which, claim for GST refund arises is export. Exports (whether\u00a0of products\u00a0or services),\u00a0yet\u00a0as supplies to SEZs,\u00a0are\u00a0categorized under GST as Zero-Rated Supplies. Since these supplies are charged with 0% GST, the supplier is eligible to claim the refund of ITC paid on such supplies.<\/p>\n<p>Currently, exporters are eligible to claim refund in respect of 0% supplies under two options. Firstly, the exporter can export supply under a Bond\/LUT and claim a refund in respect of accumulated ITC\u00a0or secondly, the exporter may export the supply on the payment of IGST and claim refund of the same later on. However, under both the above-mentioned methods, there has been consistent delays in processing GST refunds and this has adversely impacted the\u00a0capital\u00a0cycle\u00a0of many\u00a0corporate entities. Thus, in order to quicken and streamline the GST refund process, the Government of India announced the introduction of an e-wallet facility for exporters.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"CERTIFICATION_FROM_CHARTERED_ACCOUNTANT_FOR_GST_REFUND\"><\/span><span style=\"color: #000080;\"><strong>CERTIFICATION FROM CHARTERED ACCOUNTANT FOR GST REFUND\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where the amount of GST refund claim is below Rs. 2 Lakhs, then in such a situation, a self-declaration is required to be filed by the applicant and the same be submitted, stating that the incidence of tax hasn\u2019t been passed by him, to any other\u00a0person. However, where the amount of GST refund claims exceeds Rs. 2 Lakhs, the same shall be accompanied with a certificate from a Chartered Accountant\/\u00a0Cost Accountant.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"DOCUMENTS_REQUIRED_FOR_GST_REFUND\"><\/span><span style=\"color: #000080;\"><strong>DOCUMENTS REQUIRED FOR GST REFUND\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The applicant shall produce\u00a0the subsequent\u00a0documents\u00a0to say\u00a0GST refund:<\/p>\n<ol>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"GST_Refund_for_Exports\"><\/span><span style=\"color: #ff6600;\">GST Refund for Exports<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Where the applicant applies for a refund claim in respect of supplies as exports or supplies made to SEZ, the applicant is required to submit a valid invoice\u00a0for each of the said transaction.\u00a0Together with\u00a0the invoice,\u00a0an announcement\u00a0containing\u00a0the quantity\u00a0and date of shipping bills or bills of export\u00a0and also the\u00a0number\u00a0and also the\u00a0date of the relevant export invoices,\u00a0during a\u00a0case where the refund is on account of export\u00a0of products\u00a0must\u00a0even be\u00a0provided.<\/p>\n<p>Also, a relevant bank realization certificate shall also be produced, evidencing the receipt of payment in foreign currency.<\/p>\n<p>Also Read Blog : <strong><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/strong><\/p>\n<ol start=\"2\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"GST_Refund_for_Supply_to_SEZ\"><\/span><span style=\"color: #ff6600;\"><strong>GST Refund for Supply to SEZ<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Where a supplier claims GST refund on account of supplies made to any SEZ unit, the applicant is required to submit an endorsement, issued by a proper officer, and the same shall evidence the receipt of such goods\/ services within the SEZ, along with the relevant tax invoice. Further, the applicant is also required to produce a declaration, being received from the respective SEZ unit, providing that the applicant hasn\u2019t availed the ITC from the supplier.<\/p>\n<ol start=\"3\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"GST_Refund_for_Accumulated_Input_tax_credit\"><\/span><span style=\"color: #ff6600;\">GST Refund for Accumulated Input\u00a0tax credit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Where the applicant applies for a GST refund claim in respect of accumulated ITC, the same is required to publish a press release providing for invoice details in respect of which the GST refund is claimed.<\/p>\n<p>It\u2019s important to notice that no refund of the unutilized input tax credit is allowed on CGST and IGST paid, just in case of the provision of services for the development of a fancy, building, civil structure, or an element thereof, including a fancy or building intended for sale to a buyer, wholly or partly.<\/p>\n<p>Also, no refund of the unutilized input tax credit is going to be allowed for CGST and IGST where the credit has accumulated on account of the GST rate applicable on inputs exceeding the rate of GST applicable on output supplies.<\/p>\n<ol start=\"4\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"GST_Refund_on_Account_of_Order\"><\/span><span style=\"color: #ff6600;\"><strong>GST Refund on Account of Order<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Where the claim of a GST refund is made in respect of any order or judgment of appellate authority or court, the reference number of the said order shall be provided along with the relevant tax invoices.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PROCEDURE_FOR_CLAIMING_REFUND\"><\/span><span style=\"color: #000080;\"><strong>PROCEDURE FOR CLAIMING REFUND<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16514\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/InkedPROCEDURE-FOR-CLAIMING-REFUND_LI-300x149.jpg\" alt=\"PROCEDURE FOR CLAIMING REFUND\" width=\"681\" height=\"338\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/InkedPROCEDURE-FOR-CLAIMING-REFUND_LI-300x149.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/InkedPROCEDURE-FOR-CLAIMING-REFUND_LI.jpg 600w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/p>\n<p>The applicant is required to file the refund application in E-form RFD 01 and the same shall be filed within two years from the respective date. The refund application shall be accompanied with a certification from a cost accountant or chartered accountant, provided the amount of the refund exceeds Rs 2 lakhs.<\/p>\n<p>The GST refund application may then either undergo inspection or an audit, because the case is also. After approval of the refund application, the taxpayer shall receive the GST refund amount claim in the registered bank account.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"TRANSITIONAL_CREDIT\"><\/span><span style=\"color: #000080;\"><strong>TRANSITIONAL CREDIT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With the introduction of GST, the matter in respect of eligibility for claiming cess credit under law has been subject to material and intense debate. As per section 140 (1) of the CGST Act, 2017, a person registered under GST was allowed to hold the amount of CENVAT credit, which included the cess credit as well. Since it failed to debar the carryover of \u2018Cess credit,&#8217; an attempt was made by the central government by way of the retrospective amendment, which is discussed herein below.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"RETROSPECTIVE_AMENDMENT\"><\/span><span style=\"color: #000080;\"><strong>RETROSPECTIVE AMENDMENT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per section 28 of the CGST (Amendment) Act, 2018, an amendment was made to section 140. The proposed amendment was to ibid to refer the definition of \u2018Eligible duties\u2019 as given under Explanation 1 &amp; 2 of the Section 140 of CGST Act, 2017 which don&#8217;t cover the credit of EC &amp; SHEC and hence an attempt was made to deny the transfer of EC &amp; SHEC into GST.<\/p>\n<p>Owing to use of the words \u2018after Explanation 2 as so amended, the subsequent Explanation shall be inserted and shall always be deemed to have been inserted, namely\u2019, it&#8217;s submitted that the explanation 3 requires the amendment in the explanation. 2. because the amendment in explanation 2 isn&#8217;t notified, consequently, reason 3 wouldn&#8217;t take effect.<\/p>\n<p>Explanation 3 was amended to take effect, independent of the Explanation 2 amendment, and hence refers to the expression \u2018eligible duties and taxes,&#8217; whereas the impugned Section 140(1), ibid uses the expression \u2018eligible duties\u2019 only. In view of the above, it&#8217;s possible &amp; plausible to mention that EC &amp; SHEC is eligible for the shift into GST even after the amendment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_REFUND_IN_CASE_OF_REVERSAL_OF_CESS_CREDIT\"><\/span><span style=\"color: #000080;\"><strong>GST REFUND IN CASE OF REVERSAL OF CESS CREDIT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Also, the registered person can avail the benefit by re-availing the credit under intimation to the department and applying for SCN to contest under GST. Alternatively, one could evaluate the likelihood of claiming the refund of the same based on a number of the basic principles discussed below:<\/p>\n<p>No specific provision has been provided for under the GST Act for lapsing the vested accrued right and hence the same can&#8217;t be removed. CCE, Pune vs. Dai Ichi Karkaria Ltd. 1999 (112) E.L.T. 353 (S.C.); Eicher Motors Ltd Vs Union of India 1999\u00a0 (S.C), Filco Trade Centre Pvt Ltd Vs. Union Of India 2018; Commissioner v. Bhavin Textiles \u2014 2008 (Guj.)<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Credit is property, and taking out without specific provision is a violation of Article 300A of Constitution of India. the varied decisions within the context of Tran credit are referred to. A.B. Pal Electricals Pvt. Ltd. v. Union of India \u2014 2020 (33) G.S.T.L. 8 (Del.); Brand Equity Treaties Limited v. Union of India \u2014 2020 (38) G.S.T.L. 10 (Del.)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"SUMMARIZATION_VIEW_ON_CASE_LAW\"><\/span><span style=\"color: #000080;\">SUMMARIZATION VIEW ON CASE LAW\u00a0\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No specific provision has been provided for under the GST Act, for lapsing the vested accrued right and hence the same can&#8217;t be removed. Similarly, no specific provision has been provided for restricting\/allowing the GST refund. The various HC\u2019s has different views and hence the matter was taken to the SC for the final verdict. Since the Supreme Court is the highest authority of law, \u00a0the final say of SC on Tran credit will have a binding effect on all the judgement. If finally settles in favor, the amount would be refunded instead become the price. Hence, it&#8217;s advisable to create an effort to claim refund and fight in absence of any additional cost\/consequences.<\/p>\n<p><strong>Read our articles: <\/strong><a href=\"https:\/\/carajput.com\/blog\/e-invoice-mechanism-under-the-gst\/\"><strong>E-Invoice Mechanism under the GST<\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"TIME_PERIOD_FOR_FILING_GST_REFUND_CLAIM\"><\/span><strong><span style=\"color: #000080;\">TIME PERIOD FOR FILING GST REFUND CLAIM<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16517\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1-300x169.jpg\" alt=\"TIME PERIOD FOR FILING GST REFUND CLAIM\" width=\"767\" height=\"432\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1-800x450.jpg 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIm1.jpg 1280w\" sizes=\"(max-width: 767px) 100vw, 767px\" \/><\/p>\n<p>Another important question that arises is whether any limit be applicable in respect of filing of the refund claim. As per the clause (f) of explanation to Sec 11B, the date for payment of duty has been provided for. However, the means for determination of credit amount is still unclear and goes to a common pool? No specific provision u\/s. 11B, hence one would want to evaluate if the principles of reasonable period\/ Limitation Act can be applicable? One could consider the filing of refund considering the judgment of Supreme Court extending limit of limitation in sight of Covid.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"New_update_from_GSTN_related_to_GST_refund_filing_application_and_approval_process\"><\/span><span style=\"color: #000080;\">New update from GSTN related to GST refund filing application and approval process<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<p>GSTN has introduced a new Annexure-B Offline Utility in JSON format for filing GST refund claims relating to unutilised Input Tax Credit, replacing the earlier PDF-based Annexure-B used with Form GST RFD-01. Under this revised mechanism, GST taxpayers are required to provide detailed invoice-level information, including ITC eligibility, blocked credits u\/s 17(5), &amp; relevant GSTR-2B reporting details.<\/p>\n<p>The GST portal is expected to perform automated validations by matching refund claims with GSTR-2B &amp; other GST records, thereby reducing manual intervention and discretionary scrutiny and enabling that broader shift towards a more automated, technology-driven, and system-based GST compliance framework.<\/p>\n<p>So, this GST refund revised Annexure-B mechanism represents a significant transition from manual verification to data-driven validation, making stronger internal controls and digital compliance processes essential for seamless GST refund claims<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"RELVENT_DATE_FOR_THE_GST_REFUND\"><\/span><span style=\"color: #000080;\"><strong>RELVENT DATE FOR THE GST REFUND<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16518\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIM-300x275.png\" alt=\"TIME LIMIT FOR FILING GST REFUND CLAIM\" width=\"807\" height=\"740\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIM-300x275.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/TIME-PERIOD-FOR-FILING-GST-REFUND-CLAIM.png 516w\" sizes=\"(max-width: 807px) 100vw, 807px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"ACTIONS_TO_BE_UNDERTAKEN_BY_THE_BUSINESSES\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/\"><span style=\"color: #000080;\"><strong>ACTIONS TO BE UNDERTAKEN BY THE BUSINESSES<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Wherever\u00a0advantage of\u00a0cess credit\u00a0isn&#8217;t\u00a0availed, one could consider taking below action for evaluating if benefit is admissible:<\/p>\n<ul>\n<li>Make a collection of all the facts in respect of treatment of cess credit.<\/li>\n<li>Evaluate\u00a0the chance\u00a0of claiming benefit under applicable facts\u00a0in sight\u00a0of the above analysis and court jurisprudence.<\/li>\n<li>Make\u00a0an effort\u00a0to file the refund claim and contest matter.<\/li>\n<li>Consider the importance\u00a0of your time\u00a0for taking decision\u00a0in sight\u00a0of limitation period.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20961\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/GST-refund-or-appeal.jpg\" alt=\"GST-refund-or-appeal\" width=\"853\" height=\"1033\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/GST-refund-or-appeal.jpg 719w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/GST-refund-or-appeal-248x300.jpg 248w\" sizes=\"(max-width: 853px) 100vw, 853px\" \/><\/p>\n<p><strong>Can also read our articles: <\/strong><strong><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking\/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>All About GST Refund under GST ACT 2017 BRIEF INTRODUCTION Processing of timely GST refunds will help businesses and facilitate trade through the discharge of blocked working capital funds. Under GST, the GST Council created a uniform system to process GST refund claims during a simple procedure for the taxpayers. The whole process of GST &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[10007],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/16508"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=16508"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/16508\/revisions"}],"predecessor-version":[{"id":31886,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/16508\/revisions\/31886"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=16508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=16508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=16508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}