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Maharashtra Govt. issues Clarification for Speedy Refund, Relaxes Monetary Limit for ‘approval’

Refund - monetary Limit - GST Refund -Taxscan

The Government of Maharashtra issued the circular clarifying the procedure to be followed for approval of the speedy Goods and Service Tax (GST) refunds and also relaxes the monetary limit for ‘approval’.

Maharashtra Commissionerate issues circular for speedy GST refund noting that seeking approval through e-mail is delaying the process as Departmental authorities are working-from-home through Virtual Private Network (VPN) and find it necessary to withdraw the stipulation requiring the submission of GST refund file for approval of supervisory authority and accordingly modifies Instruction laid vide Circular 1A dated January 13, 2020.

The Commissionerate issued a modification of the instruction through Internal Circular 1A of 2020 dated  January 13, 2020. The circular seeks to modify the monetary limit.

“It may be noted that this change in the monetary limit for approval of the round is NOT applicable to the refund processed under any other Acts like VAT, CST to. Therefore, the instructions given in Table given in Para 5.5 of the Internal Circular No. 1A of 2020 dated 13 January 2020 shall continue to be applicable for the refund under the aforesaid Act,” the circular said. This means that the modified instruction in respect of approval in relation to monetary limit shall only be applicable to GST Refunds.

“All the Nodal Officer(s) who have processed the refund while working from home shall send an email to the concerned Joint Commissioner of State Tax, within three days from the date of issuance of an order of refund i.e. the order in FORM-GST-RFD-04 or, as the case may be,” it added.

The Internal Circular also asked the Nodal officers to dispose of the pending GST Refund, whether provisional or final before May 31, 2020.

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