Page 310 - CA Final GST

Badlani Classes

1. Goods exported out of India where a refund of tax paid is available in respect
of goods themselves or, as the case may be, the inputs or input services used in
such goods.
(i) if the goods are exported by sea or air the date on which the ship or the
aircraft in which such goods are
loaded, leaves India;
(ii) if the goods are exported by land the date on which such goods
pass the frontier;
(iii) if the goods are exported by post the date of dispatch of goods by
the Post Office concerne3d to a
place outside India;
2. Supply of goods regarded as deemed the date on which the Return
exports where a refund of tax paid is relating to such deemed exports
available in respect of the goods is furnished;
3. Services exported out of India where a refund of tax paid is available in respect
of services themselves or, as the case may be, the inputs or input services used
in such services and
(i) the supply of services had been the date of receipt of payment in
completed prior to the receipt of such convertible foreign exchange
payment
(ii) payment for the services had been the date of issue of invoice
received in advance prior to the date of
issue of the invoice
4. Where the tax becomes refundable as a the date of communication of
consequence of judgment, decree, order such judgment, decree, order or
or direction of the Appellate Authority, direction;
Appellate Tribunal or any court
5. Refund of unutilized input tax credit u/s the end of the financial year in
54(3) which such claim for refund
arises;
6. Where tax is aid provisionally under this the date of adjustment of tax
Act or the rules made there under after the final assessment
thereof;
7. A person, other than the supplier the date of receipt of goods or
service or both by such person,
and
8. Other cases the date of payment of tax.
(ii) Documentary evidences are required to be furnished to establish that a refund
is due to the applicant, and the incidence of such tax and interest had not been
passed on to any other person.

However, where refund claim is less than `2,00,000 documentary evidences are
not required, but certification is required from such person that the incidence of
such tax and interest had not been passed on to any other person.
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(iii) If the proper officer is satisfied that refund is admissible, he may make refund
order within 60 days from the date of receipt of application and the amount so

Central Goods & Services Tax Act, 2017