REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON
REFUND PROCESSES

Empowered Committee of State Finance Ministers

New Delhi

July, 2015

Sl.No.

Chapters 

1

Introduction

2

Situations where refund would arise

(A)

Excess Payment of Tax due to mistake or inadvertence

(B)

Export (including deemed export)

(C)

Finalization of Provisional Assessment

(D)

Refund of Pre-deposit for filing appeal including refund arising in pursuance of an appellate authority’s order

(E)

Payment of Duty/Tax during investigation, but no/less liability arises at the time of finalization of investigation/ adjudication

(F)

Refund for Tax payment on Purchase by UN bodies, Supplies to CSD Canteens, Para-military forces canteens, etc.

(G)

Refund from Manufacturing / Generation/ Production/ Creation of Tax- free supplies or Non-GST Supplies

(H)

Refund of Carry Forward Input Tax Credit

(I)

Refund on account of year-end or volume based incentives provided by the supplier through credit notes

(J)

Tax Refund for International Tourists

3

Refund Forms

4

Time period for filing Refund and relevant date

5

Supporting Documents

6

Receipt of Refund Application and procedure for generating proof of Receipt of application for Refund

7

Number of copies of applications to be filed

8

Requirement for taxpayer to keep a copy of refund application for the prescribed period acquisitions

9

Procedure and time within which preliminary scrutiny of submission of the relevant documents is carried out

10

Procedure for dealing with refund thereafter including examination of principle of “Unjust Enrichment.

11

Minimum amount below which refund shall not be granted

12

Sanctioning of Refund

13

Verification and Control

14

Interest

15

Adjustment

16

Recovery of erroneous Refund

17

Constitution order of Joint Committee on Business Processes for GST (Annexure_I)

18

Constitution of Sub_Committee on GST Refund Processes (Annexure_II)

19

List of Participants of the meeting held on 22nd July, 2015 and 23rd July, 2015 (Annexure_III)

20

Refund Claim Form (ANNEXURE – IV)    

21

Refund Order (ANNEXURE_V)

22

Reduction / Adjustment Summary (ANNEXURE_VI)

23

Refund Claim Form (ANNEXURE_VII)