Vide Instruction No. 03/2022-GST, F. No. CBEC-20/16/35/2019-GST, dated 14.06.2022
Advertisements
- A detailed speaking order needs to be issued providing a basis for sanction/rejection of refund.
- Whether all the due returns have been filed by the applicant or not?
- Whether any dues are pending recovery from the applicant?
- Whether refund is required to be withheld/ any amount is required to be deducted?
- Whether SCN was issued to the applicant? Details of reply of the applicant and PH details?
- Whether provisions of unjust enrichment are applicable?
- Whether the refund amount claimed has been debited from the electronic credit ledger?
- Whether Calculation of the Turnover, Aggregate Turnover is correct?
- Whether calculation of the Net ITC is correct?
- Admissibility of ITC to be verified as per the provisions of GST Law
- ITC of Capital Goods not to be included for Export Refund
- ITC of Capital Goods and Services not to be included for refund under Inverted Duty Structure
- Refund restricted to the ITC as per the Invoices uploaded in GSTR 1 and auto-populated in GSTR 2A
- Refund is not barred under the provisions of 2nd and 3rd proviso to section 54(3) 15. Computation of Refund as per prescribed formula
- For Export of Goods- Shipping Bills to be verified from ICEGATE Portal 17. For Export of Services- BRC/ FIRC has been furnished for the export remittances
Share this content: