GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BH… — The DELHI GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.I'.ESTATE: NEW DELHI—02. No.F.Z(66)/Policy-GST/2017/ 13 2'1 , 3 3 Circular no.02/2018-(GST) (Ref: Central Circular No 17/ 17/201 7-GST) Sub -Manual filing and processing of refund claims in respect of zero-rated - supplies reg. Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till firrther orders. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Delhi Goods and Services Tax Act, 2017 (hereinafier referred to as 'the DGST Act') and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing ofthe refund claims: 21 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'the lGST Act') read with clause (i) of sub-section (3) and sub-section (6) of section 54 of the DGST Act and rules 89 to 96A of the Delhi Goods and Services Tax Rules, 2017 (hereinafier referred to as 'the DGST Rules'), a registered person may make zero—rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies. 2.2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the DGST Rules.