GST

GST refund-Submit print out of RFD-01A with ARN before jurisdictional authority. GST FAQ dated 13 Dec 2017

GST refund-Submit print out of RFD-01A with ARN before jurisdictional authority for processing refund. GST FAQ dated 13 Dec by GOI Official twitter handle 

Question 1: We have file online refund and ARN received and what is the next course?

Answer: Please submit the print out of RFD-01A with ARN before the jurisdictional authority for processing of refunds. Refer to circular No. 17/17/2017-GST dated 15th Nov, 2017.

Question 2: Are supplies to SEZ to be charged to IGST?

Answer: Yes, supplies to SEZ are chargeable under IGST Act. However, supplies can also be made without payment of integrated tax under bond or LUT.

Question 3: Even after one week, our refund application is not assigned to any officer. What to do?

Answer: Please submit the print out of RFD-01A with ARN before the jurisdictional authority for processing of refunds.

Question 4: Can the GST paid under RCM claimed as input credit by composition dealer?

Answer: No. input tax credit can not be availed by the composition dealers.

Question 5: Can I take mobile GST Input Tax Credit, if I purchase mobile in the name of firm.

Answer: Credit will not be available if goods of services are used for personal consumption, as provided under Section 17(5)(g) of the CGST Act, 2017.

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