GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.I'.ESTATE: NEW DELHI—02

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

2 · 2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the DGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has fumished a valid return in FORM GSTR-3 or FORM GSTR-SB. as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR—3B, as the case may be, from the common portal, the system designated

2 · 3 The application for refund of integrated tax paid on zero-rated supply ofgoods to a Special Economic Zone developer or a Special Economic Zone unit or in case of zerorated supply of services (that is, except the cases covered in paragraph 2.2 above and para 24 below) is required to be filed in FORM GST RFD—01A (as notified in the DGST Rules vide notification No. 55/2017 — State Tax dated 22.12.2017) by the supplier on the common portal and a print out ofthe said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD — 01), within the time stipulated for filing of such refund under the DGST Act.

2 · 4 The application for refund of unutilized input tax credit on inputs or input services used in making such zero-rated supplies shall be filed in FORM GST RFDOIA on the common portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the DGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN— Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the print out of FORM GST RFD—01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01). within the time stipulated for filing of such refund under the DGST Act.

2 · 5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order F3(79)/Policy-GST/2017/Pt 2/1240 dated 22.12.2017 issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax.

2 · 6 Once such a refund application in FORM GST RFD-01A is received in the office of the jurisdictional proper officer, an entry shall be made in a refund register to be maintained for this purpose with the following details —

2 · 7 Further, all communication in regard to the FORMS mentioned below shall be done manually, within the timelines as specified in the relevant rules, till the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs 7

2 · 8 The processing of the claim till the provisional sanction of refund shall be recorded in the refund register as in the table indicated below -

2 · 9 After the sanction of provisional refund, the claim shall be processed and the final order issued within sixty days of the date ofreceipt ofthe complete application form. The process shall be recorded in the refund register as in the table indicated below -

2 · 10 After the refund claim is processed in accordance with the provisions of the DGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the DGST Rules, either fully or partly, the amount debited,

3 · 1 Filing of Refund Claims:

3 · 2 Steps to be followed for processing of Refund Claims:

3 · 3 Detailed procedure for manual processing of refund claims: