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"138E. Restriction on furnishing of information in PART A of FORM GST EWB-
01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB- 01 in respect of a registered person, whether as a supplier or a recipient, who,-
(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or
(b) being a person other than a person spetified in clause (a), has not furnished the returns for a consecutive period of two months:
Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART "' A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:
Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Explanation:- For the purposes of this rule, the expression "Commissioner" shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).".
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13. In the said rules in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section 75" shall be inserted.
14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely> "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) / / - " -
1. GSTIN / Temporary ID
2. Legal - Name
3. Trade Name, if anv
4. Address - ,.,.,.
5. Tax period From <Y ear><Month> To <Y ear><Month> (if applicable)
6. Amount of Act Tax Interest Penalty Fees Others Total Refund ·rl Claimed Central (Rs.) tax State /UT tax Integrated tax Cess Total
7. Grounds of (a) Excess balance in Electronic Cash Ledger refund (b) Exports of services- with payment of tax claim (c) Exports of goods I services- without payment of tax (select ( accumulated ITC) from drop (d) On account of order down) Sr. Type of Order Order Order Payment No. order no. date Issuing reference Authority no., if any
(i) Assessment
(ii) Finalization of Provisional assessment . (iii) Appeal
(iv) Any other order (sotcify)
(e) ITC accumulated due to inverted tax structure r clause (ii) of first proviso to section 54(3)1
(f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) ,,.$'
(g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h) Recipient of deemed export supplies/ Supplier of deemed export supplies ,t::~
(i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held to be inter-State suoo.hv and vice versa( chanze of POS)
(k) Excess payment of tax, if anv
(1) . Anv other {specitv)
8. Details of Name of Address IFSC Type of account Account No.
Bank bank of account branch
9. Whether Self-Declaration filed by D Yes D No Applicant u/s 54( 4 ), if applicable [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed .
Signature . J<. .
Name- Designation / Status"] DECLARATION (section 54{3){ii}) I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature Name- Designation I Status DECLARATION [rule 89{2){f)) I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
...
. - Signature Name- Designation / Status · DECLARATION (rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient D I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that tl},e supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier D I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature Name+ Desi nation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequl!ntly that the requirements of clause ( c) of sub section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature Name- Desi nation / Status SELF- DECLARATION (rule 89(2)(1)} I · (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other ~~~ person.
Signature Name- Designation / Status f• (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (/) of sub-section (8) of section
54.)
11. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Date Signature of Authorised Signatory (Name) r Designation/ Status Annexure-1 Statement -1 [rule 89(5)) Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3)] (Amount in Rs.)
Turnover of Tax payable Adjusted Net input tax Maximum refund inverted rated on such total credit amount to be supply of inverted rated turnover .. claimed goods and supply of [(1 x4+ 3)-2] services goods and services I 2 3 4 5 Statement IA [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3) l SI Details of invoices of Tax paid on Details of invoices of Tax paid on inward supplies of inward supplies of outward supplies issued outward supplies N inputs received inputs
0.
GST N Da Taxa Inte Cen State No D Taxa Invoic Int Cent State IN of 0. te ble grat tral Tax at ble e type egr ral Tax the Tax /Uni e ate Tax /Uni suppl Yalu ed on Yalu (B2B/ d on ier * e Tax territ e B2C) Ta territ - ory X ory Tax Tax 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 0 ' * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of APGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.)
Sr. Invoice details Integrated tax Cess BRC/ Integrated Integrated Net No.
FIRC tax and tax and Integrated No. Date Value Taxable Amt. ~ No. Date cess cess tax and value involved involved cess in debit in credit (6+7+10 - note, if note, if 11) any anv 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)
Sr. Invoice details Goods/ Shipping bill/ Bill of EGM BRC/ No. Services export Details FIRC No. Date Value (G/S) Port code No. Date Ref Date No. Date No.
1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC)- calculation ofrefund amount ~ (Amount in Rs.)
Turnover of zero Net input tax Adjusted total Refund amount rated supply of goods credit turnover (1 x2-;-3) and services 1 2 3 4 "· "Jl!
Statement-4 [rule 89(2)(d) and 89(2)(e)] ..
period < ---->, the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
~~;;.
Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (t) of sub-section (8) of section 54 of the Act.
Instructions -
2. Terms used:
J. B to C:
k. EGM:
· l. GSTIN:
m. IGST:
n. ITC:
0. POS:
p. SEZ:
q. Temporary ID:
r. UIN:
From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through .:
this application. "
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement- I and will include ITC op. input services also for the purpose of Statement-3A and SA.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause ( 112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-I, refund claim wilfbe based on supplies reported in GSTR- 1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed'in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).".