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: LPESTATE: NEW DELHI-02. No.F .(66)/Policy-GST/2017/355-6 | Dated 1/01/2018 Circular no.05/2018-(GST) (Ref: Central Circular No 24/24/2017-GST) Sub Manual filing and processing of refund claims on account of inverted duty structure; deemed exports and excess balance in electronic cash ledger- 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 inverted duty structure (including supplies in terms of notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017 and Notification No 40/2017-State Tax (Rate) dated 27.11.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till further orders. In this regard, in exercise of its powers conferred under section 168 of the Delhi Goods and Services Tax Act; 2017 it is hereby clarified that the provisions of Circular No. 02/2018-GST dated LoLLS shall also be applicable to the following types of refund inasmuch as they pertain to the method of filing of the refund claim and its processing which is consistent with the relevant provisions of the DGST Act; 2017 (hereafter referred to as "the DGST Act') and the DGST Rules; 2017 (hereafter referred to as the DGST Rules' ): 1. Refund of unutilized input tax credit where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies) of goods or services or both except those supplies which are notified by the Government on the recommendati