Page 311 - CA Final GST

Badlani Classes

determined shall be credited to the consumer Welfare
Fund.
(iv) No refund shall be paid to an applicant, if the amount is less than `1,000.
“Refund” includes-
(a) refund of tax paid on zero-rated supplies of goods or services or both or on
inputs or input services used in making such zero-rated supplies, or
(b) refund of tax on the supply of goods regarded as deemed exports, or
(c) refund of unutilized input tax credit as provided under section 54(3)
.[Explanation 1]
(v) Refund of advance tax to be claimed in last return Refund of any amount,
after adjusting the tax payable by the applicant out of the advance tax deposited
by casual taxable person at the time of registration, shall be claimed in the last
return required to be furnished by him.
(vi) Documentary evidences which are to be furnished along with Refund
application The application shall be accompanied by any of the following
documentary evidences to establish that a refund is due to the applicant,
namely:-
(a) the reference number of the order and a copy of the order passed by the proper

officer or an appellate authority or Appellate Tribunal or court resulting in such
refund or reference number of the payment of the amount specified in Section
107(6) and Section 112(8) claimed as refund (i.e. amount to be deposited at
the time of filing of appeal before Appellate Authority or Appellate
Tribunal)
(b) a statement containing the number where the refund is on account of

and date of shipping bills or bills of export of goods;
export and the number and the date of
the relevant export invoices,
(c) a statement containing the number Where the refund is on account of the

and date of invoices and the relevant export of services;
Bank Realization Certificates or
foreign Inward Remittance
Certificates, as the case may be,
(d) a statement containing the number supply of goods made to a SEZ unit

and date of invoices as provided in or a SEZ developer.
rule 46 along with the evidence
regarding goods admitted in full for
authorized operations as endorsed by
the specified officer of SEZ.
(e) a statement containing the number where the refund is on account of

and date of invoices, the evidence supply of services made to a SEZ unit
regarding the endorsement by or a SEZ developer.
specified officers of SEZ and the
details of payment, along with the
proof thereof, made by the recipient
to the supplier for authorize
operations as defined under the SEZ Page310
Act, 2005,

Central Goods & Services Tax Act, 2017