The Haryana Government has issued the instructions for enabling internal control mechanisms for refunds in GST.
All the refund applications where the applicant has claimed more than Rs 2 Crore of the total tax amount, the application shall be processed at the ward level by the ETO cum Proper Officer and Tax Inspector in accordance with the provisions of the law and the instructions.
However, before an order in the form of GST RFD-06 is passed, ETO cum Proper Officer shall forward the complete case with his/her recommendations and comments, to the Deputy Excise and Taxation Commissioner, in charge of the District, on file.
Deputy Excise and Taxation Commissioner, in charge of the District, shall examine the case in order to satisfy himself with regard to propriety and legality of the case. After examination of the facts of the case, the DETC may give such directions to the ETO cum Proper Officer as he may deem fit keeping in view the facts of the case. ETO cum Proper Officer shall proceed in the case in accordance with the directions/ observations of the DETC.
For all the refund applications where the applicant has claimed more than Rs 2 Crore of the total tax amount, the application shall be finalised by the Excise and Taxation Officer cum Proper Officer after following due processing at the ward level.
However, Deputy Excise and Taxation Commissioner, in charge of the District, shall call for the records in some of these cases pertaining to each ward in order to satisfy himself with regard to propriety and legality of the orders passed by the ETO cum Proper officer.
Deputy Excise and Taxation Commissioner in charge of the District, may take up to 5% of such cases in a quarter in the district and ensure that cases from all wards are covered in the scrutiny.
Where any deficiency in terms of propriety and legality comes to his notice, the DETC shall recommend proceeding under section 73/74 of the HGST Act, 2017 to be initiated.
All the refund applications under GST shall be scrutinized by Tax Inspectors for verifying the completeness of the applications and documents accompanied to establish that refund is due to the applicant. Where the application is found to be complete, the inspector shall recommend the issuance of an Acknowledgment in the form of GST RFD-02. He will recommend the issuance of GST RFD-03 in all other cases.
Where an acknowledgment has been issued, the ETO cum proper officer shall process the refund application further and may take the assistance of the tax Inspector wherever required. The ETO cum proper officer may, if required, get a physical verification of the taxpayer done under Rule 25 of the HGST Rules, 2017.
The ETO cum proper officer shall also examine the application for the purpose of ensuring the compliance of the applicant in terms of section 54(10) and section 54(11) of the Goods and Services Act. He shall also verify if there is any outstanding arrears pending against the applicant if he is a return defaulter or any other relevant proceedings pending against the applicant.
Refund application under “Any Other” grounds be mandatorily processed after approval with the jurisdictional Dy. Commissioner of State Tax.
CIRCULAR NO: 193/GST-II
DATE: 15/02/2022
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