GSTにおける還付関連の改正および明確化 | 第47回GST評議会会議

The (Goods and Service Tax) GST Council met for the 47th time on June 28th and 29th, 2022, and was chaired by the Union Finance Minister. In the 47th GST Council meeting, Major decisions were taken around the revision of GST rates on various goods to rationalize an inverted duty structure. GST Rates were also reduced on certain medical instruments such as Ostomy appliances, Orthopedic appliances, etc., and various other services also. GST Council also provided relaxations to suppliers dealing through e-commerce platforms, dealers opted for composition schemes, etc.

Among all the recommendations, GST Council discussed various issues related to GST refunds faced by the industry and came up with various recommendations and clarifications to ensure the smooth release of refunds to the exporters.

In this article, a detailed discussion is made about amendments made by GST Council on various refund-related issues

1. Extension of Period of Limitation for GST refund (N/No. 13/2022 dated 05.07.2022)

• Hon’ble Apex Court excluded a period of appx. 2 years for counting of a period of limitation under all statutes due to lockdowns. However, CBIC clarified that such a period shall not be excluded while counting the period of limitation for refund.
• An assessee has 2 years to file a refund application from the relevant date.
• Due to lockdown, taxpayers could not file refund applications within the time period permitted under GST law and consequently, their refund claims got time-barred.
• Considering the hardship done to exports due to genuine problems, GST council recommended certain periods to be excluded while counting periods of limitation.
• As suggested by GST Council, CBIC made following extension by N/No. 13/2022 dated 05.07.2022:

a. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for a reason other than fraud u/s 73:

b. For filing refunds application u/s 54 and 55, while computing the period of limitation, the period from 1st March 2020 to 28th Feb 2022 shall be excluded.

2. Central Goods and Service Tax (Amendment) Rules, 2022 (N/No. 14/2022–Central Tax dated 05.07.2022)

2.1 Recredit of erroneously sanctioned refund amount when same is deposited with interest and penalty

• The refund amount claimed by the taxpayer gets debited in his electronic credit ledger.
• However, if any refund amount is granted erroneously to the taxpayer then the assessee is required to deposit the same with interest and penalty through the filing of GST DRC-03 by debiting an electronic cash ledger.
• Upon deposition, an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger through an order made in FORM GST PMT-03A.

2.2 Additional Ground of withholding refund under Rule 96

• Rule 96(4) provides the following 2 grounds for withholding refund of IGST claimed with respect to the export of goods on payment of IGST:
  • Where a refund is claimed u/s 54(10), i.e., Where any refund is due to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest, or penalty or refund is claimed u/s 54(11), i.e., where order giving rise to refund is the subject matter of appeal or further proceedings.
  • Where custom officers determine that goods were exported in violation of custom provisions.

• CGST Amendment Rules provide for an additional ground of withholding refund where the proper officer, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter and ITC availed is essential before granting of refund to safeguard the interest of revenue.

• Accordingly, whenever a proper officer has reasons to believe that exporter has not availed valid ITC then he may withhold a refund under Rule 96(4).

2.3 Refund withheld under Rule 96 to be dealt with in accordance with Rule 89 (Alert Cases)

• Rule 96(4) provides power to withhold refund claimed with respect to IGST paid on export of goods in case of risky exporters or where goods are exported in violation of custom provisions.
• Till now, with respect to the refund withheld, the customs officer was liable to send an intimation to the applicant and jurisdictional commissioner about holding of refund and Where the applicant becomes entitled to refund of the amount withheld, the concerned jurisdictional officer shall proceed to refund the amount.
• Now provisions of Rule 96 have been amended to provide that where a refund is withheld, the proper officer shall transmit such claim to the jurisdictional officer electronically in Form GST RFD-01, and intimation about such transmission shall also be sent to the exporter.
• Such a system-generated form shall be considered as an application for refund and shall be handled in accordance with provisions of Rule 89.

2.4 Other Changes

1. Refund shall be permitted in case of export of electricity and for the purpose of claiming a refund, the person is required to submit a statement containing the number and date of the export invoices, details of energy exported, tariff per unit, and other specified documents.

Application for refund will be filed under the “Any Other” category electronically in FORM GST RFD-01, on the portal. In the remark column of the application, the taxpayer would enter “Export of electricity- without payment of tax (accumulated ITC)”. At this stage, the applicant is not required to make any debit from the electronic credit ledger.

The procedure of claiming a refund is clarified in detail vide Circular No. 175/07/2022-GST dated 6th July 2022.

2. GSTを支払わずに物品を輸出した場合の還付金については、輸出物品の価額は以下の金額のうち最も低いものとします。
   • 船積書類（Shipping Bill）に記載されたFOB価格、または
   • 税務請求書（Tax Invoice）または納品書（Bill of Supply）に記載された価額

3. 「みなし輸出（Deemed Export）」とみなされる供給に関する還付についての明確化

論点：1

• みなし輸出に対して支払われたGSTは還付の対象となり、その還付はみなし輸出の供給者または受領者のいずれかが請求できます。
• 受領者は、当該仕入供給にかかるITC（仕入税額控除）を利用していないことを条件として、みなし輸出に関する還付を請求する権利を有します。
• しかし、システム上、電子クレジット台帳に一度も入金されていない金額であっても還付額が電子クレジット台帳から引き落とされてしまうため、受領者は還付請求に困難を抱えていました。
• この技術的な制限を克服するため、CBICは2021年3月12日付の通達No. 147/03/2021-GSTにおいて、受領者がGSTポータルで還付を請求できるようにするため、みなし輸出に対して支払った税額のITCを請求できることを明確にしました。
• 現在、受領者がみなし輸出に関して請求した当該ITCが、CGST法（2017年）第17条の規定の対象となるかどうかが論点となっています。（税額控除の按分および控除対象外の税額）

Clarification

• 当局は、当該ITCは受領者がポータル上で還付を請求できるようにするためだけに利用可能とされたものであり、CGST法（2017年）第V章の規定に基づくITCではないことを明確にしました。
• したがって、当該ITCはCGST法第17条の規定の対象とはなりません。

論点：2

• IGSTを支払わずに輸出を行ったことによるITCの還付、または逆転税率構造（Inverted Duty Structure）に基づく還付が請求される場合、還付対象額を計算するために「ネットITC（Net ITC）」を算出する必要があります。
• ネットITCおよび還付対象額を計算するための計算式は、CGST規則第89条(4)および(5)に規定されています。
• 現在、受領者がみなし輸出に関して利用したITCを、CGST規則第89条(4)および(5)に基づく還付計算のための「ネットITC」に含めるべきかどうかが論点となっています。

Clarification:

• CBICは、みなし輸出のために請求された当該ITCは、CGST法（2017年）第17条に基づくITCではないことを明確にしました。
• したがって、受領者が利用した当該ITCは、CGST規則（2017年）第89条(4)または第89条(5)に基づくITC還付の計算における「ネットITC」には含まれません。

4. アウトプットに対するGSTの軽減税率に起因する逆転税率構造下での還付の容認

• 2020年3月31日付の通達No. 135/05/2020-GSTのパラグラフ3.2において、インプットとアウトプットの供給が同一である場合、逆転税率構造による還付は認められないことが明確にされていました。
• しかし当局は、この通達の意図は、供給者が軽減税率の通知に基づいて物品を供給しており、かつ軽減税率の通知によりアウトプット供給の税率が（同一物品の）インプット供給の税率よりも低くなっているような供給を対象とすることではなかったと説明しました。
• したがって、軽減税率の通知により同一物品のアウトプット供給に対するGST税率がインプット供給に対するITCよりも低いためにITCが累積している場合、逆転税率構造の下での還付が認められます。