The Kerala Goods and Services Tax (GST) department, on last week released a circular prescribing the procedure for Manual filing and processing of refund claims in respect of Zero-rated supplies under the new indirect tax regime.
Earlier, due to the non-availability of the refund module on the common portal, the Government had enabled the facility of manual filing and processing of refund applications. For this purpose, manual refund form in Form No.RFD-01A has been incorporated in the CGST/KSGST Rules.
As per the provisions of section 54 of the KSGST Act, the supplier of goods and services or both is eligible to claim refund in case of Zero rated supplies made without payment of tax on inputs or input services used in making such zero rated supply and Zero rated supplies of goods for services or both on payment of integrated tax and claim of refund of tax so paid.
The circular stated that the refund application in Form No.RFD-01A under the CGST / KSGST Rules shall be filed electronically by the applicant in the common portal and printout of the form along with ARN receipt shall be submitted to the jurisdictional proper officer.
“The applications for refund of integrated tax paid in respect of export out of India, it’s processing and grant of said refund in the contingency covered in clause (a) above is explained in Circular No. 17/17/2017 dated 15th November 2017 issued by the Central Board of Excise and Customs cited at Ref. (4) above. Please refer Para 2.2 of the said Circular. Whereas, the refund of integrated tax paid on zero-rated supply of goods by a Special Economic Zone developer or a Special Economic Zone unit and/or in case of zero-rated supply of services is explained in Para-2.3 and 2.4 of the Circular issued by the CBEC cited at Ref. (4) above,” it said.
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