The Central Board of Excise and Customs (CBEC) on Wednesday issued guidelines to be followed in acse of manual filing and processing of refund claims in respect of zero-rated supplies.
Due to the non-availability of the refund module on the common portal, the last GST Council meeting held at Assam had recommended the Government to enable manual filing and processing of refund applications by for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person etc. Accordingly, the Central goods and Services Tax Rules were amended by the Government last day.
The Council has also recommended that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders. As per this, the Board prescribed the present norms.
For this purpose, the tax payer has to submit an application to the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State tax. The circular stated that the tax payer can claim refund of taxes under the CGST, SGST, IGST and UTGST to the said officers.
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