Dear Members,

We would like to inform you that GST Portal has uploaded an Advisory for Taxpayers to file Refund for Multiple Tax periods.

As you might be aware,  filing of  un-utilised ITC application for multiple tax periods has been an issue with various tax payers. The council had also sent representation to the  concerned officers.

The contents of the advisory are  reproduced  as follows for your convenience: 

Advisory for Taxpayers to file Refund for Multiple Tax periods

1. 
   a. Export of Goods & Services-Without payment of Tax
   b. Export of services with payment of tax
   c. Supplies made to SEZ Unit/SEZ Developer-Without payment of Tax
   d. Supplies made to SEZ Unit/SEZ Developer-With payment of Tax
   e. ITC accumulated due to inverted tax structure
   f.  Claim by recipient /supplier of deemed exports

1. 
   a.  Multiple tax period selection should be within a single financial year
   b.  Application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of “No Refund Application” is to be provided.

   
   
   -For e.g.: If tax payer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for period previous to April 2018, then: First, taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018

    

2. For claiming refund, taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself. The statement uploaded by taxpayers will be validated by system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed. Only after validating data from system, the taxpayer would be able to file refund application.

1. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately.

1. After filing refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application. Also, taxpayer would not be able to amend invoice details after claiming refund.

Concerned members are requested to take note of this  advisory and do the needful accordingly.  The original advisory can  accessed  using  following  link on GST portal:-

https://www.gst.gov.in/newsandupdates/read/238

Thanking you,

Yours faithfully,

S.G BHARADI
EXECUTIVE DIRECTOR