Processing of Refund under Delhi Goods and Service Tax , Act 2017

No Comments

The Department of Trades and Taxes, Delhi has issued an order vide Order No. 01/2018 dated February 8, 2018 stating the manner of processing the refund under DGST Act, 2017 by all the assistant Commissioners (“ACs”)/ Goods and Service Tax Officers (“GSTOs”) who have been assigned powers under Section 54 of Delhi Goods and Services Tax Act, 2017.

Refund processes under particular cases are as under:

S. No.

Description of Refund

Designation of officers from whom prior approval is required

1. If the amount of refund is up to Rs. 10 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him.

GSTO/ AC

2.

If the amount of refund is more than Rs. 10 Lakhs but less than Rs. 50 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him.

GSTO/AC shall issue refund order after obtaining the prior approval of the Zonal incharge i.e. Jt. Commissioner/ Additional Commissioner/ Spl. Commissioner of Zone.

3.

If the amount of refund is more than Rs. 50 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him.

GSTO/AC shall issue refund order after obtaining the prior approval of the Refund Approval Committee, constituted by the Department.