CBIC issues clarification on various GST refund related issues

Sr. No.

Issue

Clarification

1

Whether the time period of 2 years specified u/s 54(1) of the CGST Act shall be applicable in case of refund of excess balance in electronic cash ledger

It has been clarified that the time period provisions u/s 54 of the CGST Act would not be applicable in such case

2

Whether declaration and CA Certificate u/r 89 of CGST Rules is required to be furnished along with the application for refund of excess balance in cash ledger

It has been clarified that no such declaration required as per CGST Rules is required in such cases

3

Whether refund of TDS/TCS deposited in electronic cash ledger can be refunded as excess balance in cash ledger

It has been clarified that any unutilised amount in the electronic cash ledger post discharge of tax dues can be refunded to the as excess balance in electronic cash ledger in accordance with Section 54(1) of the CGST Act

4

Whether the date of return filed by the supplier or date of return filed by the recipient shall be considered for the purpose of determining relevant date for refund of tax paid on supplies regarded as deemed export

Referring to Explanation of 2(b) u/s 54 of the CGST Act it has been clarified that the relevant date for purpose of filing of refund claim for refund of tax paid on deemed export supplies would be the date of filing of return, related to such supplies, by the supplier