Goods and Services Tax

Refund on export of services

Goods and Services Tax – Started By: – Lakshminarayanan TR – Dated:- 13-6-2018 Last Replied Date:- 13-6-2018 – Dear all I would like to check the experience in this group with regards refund claims especially refund of IGST paid on export of services. Despite, we have filed manual GST RFD 01 A form with FIRC during last refund drive held in March 2018, we have not made any progress nor we had acknowledgment in form RFD 02 yet. No deficiencies communicated yet as well. Please share your experience, also you guys experience (% of refund value) undercutting demand in the process. If so how to legitimate challenge the same. best regards TRL – Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 54 (10) & (11) of CGST Act, 2017 provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n.-For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act. and Section 54 (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine. Since you have filed the refund cliam in form GST RFD 01 A you have to contact the officer with whom you have filed the ref

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Leave a Reply