GST Dept issues Circular addressing issues related to Refund of Excess Balance in Cash Ledger [Read Circular]

Refund Excess Balance - GST - Taxscan

The Data management of GST & Central Excise issued the circular addressing issues related to the Refund of Excess Balance in Cash Ledger.

The Principal Additional Director General of System and Data Management, on Friday, issued the circular addressing to Principal Commissioners or Commissioners, all Goods and Service Tax (GST) Zones and Central Board of Indirect Taxes and Customs (CBIC) wherein it was stated that the online refunds module has been implemented on September 26, 2019, and the field formations are processing the refunds filed by the Taxpayer in the common portal. The office of Principal Additional Director General of System and Data Management has been continuously evaluating and monitoring the tickets raised by the field officers and taking corrective action. The frequent system related issues noticed and the number of claims pending due to the issue.

The issues mainly pertained to system error while issuing payment advice, Bank validation issues, Acknowledgment already exists for this ARN -125 ARNs, Missing ARNs pertaining to Excess Balance in Cash Ledger Refunds, Acquirer Reference Numbers (ARNs), Payment Disbursement Failure cases, Duplicate ARNs generated in GSTN for same Tax Period, Previous payment advice number not available for reissue error while resubmitting failed payment advice, and Missing ARNs filed by TDS registrants.

“Two issues related to refund ARNs pertaining to Excess Balance in Electronic Cash Ledger have since been resolved and the same are brought out through this advisory for information and necessary action,” the circular said.

Firstly, the circular while addressing the issue of Acknowledgement already exists for Course Reference Number (CRN) said “the auto acknowledgment issued by GSTN were available in the Tax Payer’s dashboard, GSTN in a WebEx held on 06.04.2020, informed that they have made some changes in their system to ensure that this issue does not happen for prospective cases. However, for retrospective cases where an error has already occurred, they suggested that the acknowledgment/ deficiency memo issued by the officer has to be deleted in the CBIC System and the ARNs should be moved to the pending sanction stage. Since this was the only possible way to resolve the issue, DGS Chennai took up the task of deleting the data and reprocessing the ARNs. This task has been completed and the ARNs are now made available in the dashboard of the officer under “pending for issuance of sanction order” stage. The officers shall now start processing the ARNs.”

Lastly the circular while addressing the issue of missing ARNs pertaining to excess balance in Cash Ledger Refunds “during the discussion with GSTN on 06.04.2020, an approach to resolve this issue and fetch the failed ARNs arrived. Accordingly, this task was taken up by us and completed successfully and deployed yesterday i.e 16.04.2020. As a result, around 2400 refund ARNs filed during the past one month pertaining to pan India Jurisdiction, which was failing have been successfully processed and pushed to the dashboard of the officer. The officers shall now start processing these ARNs.”

“It is requested to share this advisory with all the officers processing refunds in your jurisdiction for necessary action. Any difficulty in processing the same may please report to the help desk by raising tickets with cbicmitra.helpdesk@icegate.gov.in,” S.Thirunavukkarasu, the Additional Director General said.

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