CBIC received various issues related to GST refunds such refund should be granted in accordance with invoices appearing in GSTR-2A or GSTR-2B, whether exporter is entitled to claim refund of IGST paid under Rule 96A(1), manner of computation of adjusted total turnover etc.
In order to clarify these issues and to bring uniformity, CBIC has provided followin gclarification on various matters vide Circular No. 197/09/2023- GST dated 17th July, 2023.
a. Admissibility of refund on basis of GSTR-2B
Issue:
- As per Circular No. 135/05/2020-GST dated 31st March, 2020, refund of accumulated input tax credit under Section 54(3) is restricted to those invoices which are uploaded by the supplier in FORM GSTR-1 and reflecting FORM GSTR-2A of the recipient.
- However, with effect from 01.01.2022, taxpayers are entitled to claim ITC of those invoices which are appearing in GSTR-2B.
- Therefore, doubts were raised that refund under Section 54(3) of CGST Act should be granted on the basis of ITC appearing in GSTR-2A or ITC appearing in GSTR-2B.
Clarification:
- CBIC has clarified that since the ITC is availed on the basis of GSTR-2B with effect from 01.01.2022, accordingly, refund for a tax period shall be restricted to ITC of invoices reflected in FORM GSTR-2B of the applicant for such tax period or for any of the previous tax periods.
- Further, since ITC based on GSTR-2B has been brought into effect from 01.01.2022, therefore, restriction of the admissibility of refund of ITC appearing in GSTR-2B shall apply for refund claims of tax period of January 2022 onwards.
- However, in cases where refund claims for a tax period from January 2022 onwards has already been disposed of by the proper officer before the issuance of this circular and such disposal is made in accordance with guidelines in force, the same shall not be reopened because of the clarification being issued by this circular.
b. Undertaking while filing refund application
Issue:
- While filing refund application in Form GST RFD-01, the applicant is required to provide an undertaking that in case of non-compliance of provisions of Section 16(2)(c) and Section 42(2) of CGST Act, refund granted shall be returned alongwith applicable interest.
- However, now refund of ITC is admissible on the basis of GSTR-2B and also, Section 42 has been deleted.
Clarification:
- CBIC has clarified that since provisions of Section 42 has been deleted and provisions of Section 41 has been amended wherein the concept of provisionally accepted input tax credit has been done away.
- Therefore, undertaking is no more required to give for Section 42. Consequently, taxpayers are required to give undertaking under Section 16(2)(c) of CGST Act only.
c. Computation of Adjusted total Turnover
Issue:
- A new Explanation has been inserted to Rule 89(4) of CGST Rules to clarify that value of goods exported out of India shall be lower of following value:
- FOB value declared on Shipping Bill;
- Value declared on tax invoice or bill of supply.
- Therefore, doubts have been raised regarding calculation of “adjusted total turnover” under Rule 89(4) of CGST Rules. Clarification is required that while computing adjusted total turnover, whether the value of goods exported out of India has to be considered as per Explanation given.
Clarification:
- CBIC has clarified that consequent to amendment in definition of the “Turnover of zero-rated supply of goods”, Circular 147/03/2021-GST dated 12.03.2021 was issued which clarified that the same value of zero-rated supply of goods, as calculated in explanation, needs to be taken into consideration while calculating “turnover in a state or a union territory”.
- Therefore, the value of goods exported out of India to be included while calculating “adjusted total turnover” will be same as being determined according to the explanation.
d. Clarification with respect to admissibility of refund after complying provisions of Rule 96A(1)
Issue:
- 輸出が期限内に行われなかった場合や、サービスに対する対価が期限内に回収できなかった場合、輸出者がIGST（統合物品サービス税）と利息を自主的に納付する事例が散見されます。
- そのため、その後実際に商品の輸出が行われた場合や、サービス輸出の対価が回収された場合に、輸出者が以下の還付を請求できるかについて明確化が求められています。
- 輸出に起因する未使用の仕入税額控除
- 統合税の還付
- IGSTとともに納付した利息の還付
Clarification:
- CGST規則第96A条(1)に基づき、IGSTを納付せずに輸出を行う場合、登録事業者は輸出前にボンドまたは保証状（LUT）を提出し、以下の期限内に税金と利息を納付しなければなりません。
- 商品がインドから輸出されない場合、輸出インボイス発行日から3ヶ月経過後15日以内
- サービス輸出の対価が、RBI（インド準備銀行）が許可する範囲内で、外貨またはインドルピーで回収されない場合、輸出インボイス発行日から1年経過後15日以内
- この点について、2019年11月18日付の通達No. 125/44/2019-GSTにおいて、以下の通り明確化されています。
- 商品が実際に輸出されている限り、3ヶ月の期間経過後であっても、先にIGSTを納付し、後から還付を請求することを強制すべきではない。
- このような場合、管轄のコミッショナーは事後的に輸出期限の延長を認めることができる。
- サービス輸出の場合も同様の原則に従うべきである。
- さらに同通達では、関連規定に基づき輸出が行われたことが証明されている場合、ゼロ税率の本来の利益を否定すべきではないことが強調されました。
- したがって、これらの明確化は、所定の期限を過ぎた場合であっても、商品が実際に輸出されているか、サービス輸出の対価が回収されている限り、当該輸出者に対してゼロ税率供給の利益を否定できないことを意味します。
- これに基づきCBIC（中央間接税関税委員会）は、商品の実際の輸出時、またはサービス輸出の対価回収時に、輸出者はCGST法第54条(3)に基づき、要件を満たせば未使用の仕入税額控除の還付を請求できると明確化しました。
- さらに、商品輸出後またはサービス輸出の対価回収後に、当該輸出者は先に納付したIGSTの還付を請求する権利を有します。ただし、納付済みの利息については還付の対象外となります。
- また、このような場合、還付申請は「過払い税額（Excess payment of tax）」の区分で行うことができます。ただし、ポータル上で当該機能が利用できない間は、申請者は「その他（Any Other）」の区分で還付申請を行うことができます。
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