Mechanism for Time Bound Disposal of Refund Claims by Proper Officers of the Department

[Circular No. 1/SOP No.l/2018-GST No. F. 3(129)/Policy-GST/2018 1542-44 Dated: 28th February, 2018]

Ref: DGST Circular No. 02/2018 and 05/2018

Sub: Mechanism for time bound disposal of refund claims by Proper Officers of the Department.

In order to ensure time bound disposal of refund claim of dealers belonging to the State & Central jurisdiction, the mechanism of Central & State Nodal Officer has been created. Each Nodal Officer is required to update the counterpart Nodal Officer the details of the refund issued/sanctioned in a time bound manner through email. Detailed instructions in this regard have been issued vide Government of Indian, Ministry of Finance, Circular No. 24/24/2017-GST, and order F. No. 349/58/2017-GST dated 21.12.2017.

All the Proper Officers of the Department are hereby once again informed that email id gstrefund.delhi@gov.in has been created for communication of the refunds claims issued to ensure time bound compliance in disposal of all refund cases.

In all such cases where the Registered person files application of refund RFD-01A in the Department, the jurisdictional Proper Officer, after issuance of RFD-04 and/or RFD-06 shall email the scanned copies of FORM GST RFD-04/FORM GST RFD-06, application for refund in FORM GST RFD-01A and the Acknowledgment Receipt Number (ARN) on the same day of issuance of refund order on the above stated email id.

Similarly in all such cases, where the applicant files refund claim with the Central Tax Authority, and the RFD-04/RFD-06, along with RFD-01A and ARN is provided to the Jurisdictional Proper Officers through the state Nodal Officer, the Proper Officer should, in a time bound manner, issue the RFD-05 and immediately email the scanned copy of the same on stated email i.e gstrefund.delhi@gov.in

Furthermore, with a view to communicate the actual disbursement of refund claims to the Central GST, the Controller of Accounts is requested to email weekly report giving the details about number of RFD-05 and RFD-04 received from the Proper Officers and the payments cleared by the PAO.

This issues with the approval of Commissioner, State Tax.