31st May, 2018
Sub. : Refund Fortnight from 31st May to 14th June, 2018
The Government has decided to organize special refund fortnight from 31.05.2018 to 14.06.2018 to liquidate the pendency of refund in respect of exports. The refund drive would facilitate all types of refund claims in which Customs, Central & State GST Officers will endeavor to clear all GST refund applications received on or before 30.04.2018. This drive will include refund of IGST paid on exports, refund of unutilized ITC and all other GST refunds submitted in form RFD-01A.
CBIC has also issued Circular No.12/2018-Customs (Click here to download) providing an interim solution where there is error in GSTR-1 and GSTR-3B. Such cases would be processed subject to undertaking/submission of CA certificate by the exporter as mentioned in the aforesaid Circular.
CBIC has also issued Circular No.45/90/2018-GST dated 30th May, 2018 (Click here to download) providing clarifications in respect of supplies made to Special Economic Zone, Refund of Unutilized ITC of Compensation Cess or Inputs, dispensing with LUT requirement for Zero rated supply of exempted or non-GST goods and Scope of Restriction imposed by Rule 96(10) of the CGST Rules.
Exporters should ensure that refund application in Form GST RFD-01A shall be processed only when a copy of the same with all supporting documents is submitted to the jurisdictional tax office. Mere online submission of RFD-01A at the portal will not suffice.
Both the Circulars are attached and also placed at our website.
Members are requested to take full advantage of the Clearance Drive so as to get the pending refund with a view to augment their liquidity. In case of any problem, members may write to Mr H C Pant at firstname.lastname@example.org or contact him at 011-26150120 or 9810355731 or Ms Anubha Chowrasia at email@example.com or contact her at 011-46042142 or 9999894680.
Dr Ajay Sahai
Director General & CEO