Any person claiming refund of any tax and interest, if any, paid
on such tax or any other amount paid by him, may make an
application before the expiry of two years from the relevant date in
such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in
the electronic cash ledger in accordance with the provisions of sub -
section (6) of section 49, may claim such refund in the ret urn
furnished under section 39 in such manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any
Multilateral Financial Institution and Organization notified under the
United Nations (Privileges and Immunities) Act, 19 47, Consulate or
Embassy of foreign countries or any other person or class of persons,
as notified under section 55, entitled to a refund of tax paid by it on
inward supplies of goods or services or both, may make an
application for such refund, in such fo rm and manner as may be
prescribed, before the expiry of six months from the last day of the
quarter in which such supply was received.
(3) Subject to the provisions of sub -section (10), a registered person
may claim refund of any unutilised input tax credit at the end of any
tax period:
Provided that no refund of unutilised input tax credit shall be allowed
in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on
inputs bei ng higher than the rate of tax on output supplies (other
than nil rated or fully exempt supplies), except supplies of goods or
services or both as may be notified by the Government on the
recommendations of the Council:
Provided further that no refund of unutilised input tax credit shall be
allowed in cases where the goods exported out of India are subjected
to export duty:
Provided also that no refund of input tax credit shall be allowed, if
the supplier of goods or services or both claims refund of the
integrated tax paid on such supplies.
(4) The application shall be accompanied by-
(a) such documentary evidence as may be prescribed to establish that
a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents
referred to in section 33) as the applicant may furnish to establish
that the amount of tax and interest, if any, paid on such tax or any
other amount paid in relation to which such refund is claimed was
collected from, or paid by, him and the incidence of suc h tax and
interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two
lakh rupees, it shall not be necessary for the applicant to furnish any
documentary and other evidences but he may file a decla ration,
based on the documentary or other evidences available with him,
certifying that the incidence of such tax and interest had not been
passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied
that the whole or part of the amount claimed as refund is refundable,
he may make an order accordingly and the amount so determined
shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper
officer may, in the case of any claim for refund on account of zero -
rated supply of goods or services or both made by registered persons,
other than such category of registered persons as may be notified by
the Government on the recommendations of the Council, re fund on
a provisional basis, ninety per cent. of the total amount so claimed,
excluding the amount of input tax credit provisionally accepted, in
such manner and subject to such conditions, limitations and
safeguards as may be prescribed and thereafter make an order under
sub-section (5) for final settlement of the refund claim after due
verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under sub -section (5)
within sixty days from the date of receipt of appli cation complete in
all respects.
(8) Notwithstanding anything contained in subsection (5), the
refundable amount shall, instead of being credited to the Fund, be
paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on *[export and exports] of goods or services
or both or on inputs or input services used in making such *[export
and exports] ;
[Substitution of word zero rated supplies by 2019 Amd Act.s23(a)]
(b) refund of unutilised input tax credit under sub-section (3);
(c) refund of tax paid on a supply which is not provided, either wholly
or partially, and for which invoice has not been issued, or where a
refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the
applicant, if he had not passed on the incidence of such tax and
interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the
Government may, on the recom mendations of the Council, by
notification, specify.
(9) Notwithstanding anything to the contrary contained in any
judgement, decree, order or direction of the Appellate Tribunal or
any court or in any other provisions of this Act or the rules made
thereunder or in any other law for the time being in force, no refund
shall be made except in accordance with the provisions of sub-section
(8).
(10) Where any refund is due under sub -section (3) to a registered
person who has defaulted in furnishing any return or who is required
to pay any tax, interest or penalty, which has not been stayed by any
court, Tribunal or Appellate Authority by the specified date, the
proper officer may-
(a) withhold payment of refund due until the said person has
furnished the return or paid the tax, interest or penalty, as the case
may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any
other amount which the taxable person is liable to pay but which
remains unpaid under this Act or under the existing law.
Explanation. - For the purposes of this sub -section, the
expression "specified date" shall mean the last date for filing an
appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of
an appeal or further proceedings or where any other proceedings
under this Act is pending and the Commissioner is of the opinion that
grant of such refund is likely to adversely affect the revenue in the
said appeal or other proceedings on account of malfeasance or fraud
committed, he may, after giving the taxable person an opportunity of
being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub -section (11), the taxable
person shall, notwithstanding anything contained in section 56, be
entitled to interest at such rate not exceeding six per cent. as may be
notified on the recommendations of the Council, if as a result of the
appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this
section, the amount of advance tax deposited by a casual taxable
person or a non -resident taxable person under sub -section (2) of
section 27, shall not be refunded unless such person has, in respect
of the entire period for which the certificate of registra tion granted
to him had remained in force, furnished all the returns required
under section 39.
(14) Notwithstanding anything contained in this section, no refund
under sub-section (5) or sub-section (6) shall be paid to an applicant,
if the amount is less than one thousand rupees.
Explanation. - For the purposes of this section,-
(1) "refund" includes refund of tax paid on zero -rated supplies of
goods or services or both or on inputs or input services used in
making such zero -rated supplies, or refund of t ax on the supply of
goods regarded as deemed exports, or refund of unutilised input tax
credit as provided under sub-section (3).
(2) "relevant date" means -
(a) in the case of goods exported out of India where a refund of tax
paid is available in respect of goods themselves or, as the case may
be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship
or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exp orted by land, the date on which such goods
pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods
by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where
a refund of tax paid is available in respect of the goods, the date on
which the return relating to such deemed exports is furnished;
(c) in the case of services exported out of India where a refund of tax
paid is available in respect of services themselves or, as the case may
be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange or [ in Indian
rupees wherever permitted by the Reserve Bank of India,] where the
supply of services had been completed prior to the receipt of such
payment; or
*[insertion of word by 2019 Amd Act.s.23(b)]
(ii) issue of invoice, where payment for the services had been
received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of
judgement, decree, order or direction of the Appellate Authority,
Appellate Tribunal or any court, the date of communication of such
judgement, decree, order or direction;
*(e) in the case of refund of unutilised input tax credit under clause (ii) of
the first proviso to sub-section (3), the due date for furnishing of return
under section 39 for the period in which such claim for refund arises.]
*[substitution of clause by 2019 Amd Act.s.23(ii)]
(f) in the case where tax is paid provisionally under this Act or the
rules made thereunder, the date of adjustment of tax after the final
assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt
of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
Refund in certain cases.-
55.The Government may, on the recommendations of the Council, by
notification, specify any specialized agency of the United Nations
Organization or any Multilateral Financial Institution and
Organization notified under the United Nations (Privileges and
Immunities) Act, 1947, Consulate or Embassy of foreign countries and
any other person or class of persons as may be specified in this
behalf, who shall, subject to such conditions and restrictions as may
be prescribed, be entitled to claim a refund of taxes paid on the
notified supplies of goods or services or both received by them.
Interest on delayed refunds.-
Section 54 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 54.(1). 1
assam-goods-and-services-tax-act-2017-sec-54.json
•
Section 54
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "54",
"title": "Section 54.(1). 1",
"chapter": null,
"content": "Any person claiming refund of any tax and interest, if any, paid \non such tax or any other amount paid by him, may make an \napplication before the expiry of two years from the relevant date in \nsuch form and manner as may be prescribed: \nProvided that a registered person, claiming refund of any balance in \nthe electronic cash ledger in accordance with the provisions of sub -\nsection (6) of section 49, may claim such refund in the ret urn \nfurnished under section 39 in such manner as may be prescribed. \n(2) A specialized agency of the United Nations Organization or any \nMultilateral Financial Institution and Organization notified under the \nUnited Nations (Privileges and Immunities) Act, 19 47, Consulate or \nEmbassy of foreign countries or any other person or class of persons, \nas notified under section 55, entitled to a refund of tax paid by it on \ninward supplies of goods or services or both, may make an \napplication for such refund, in such fo rm and manner as may be \nprescribed, before the expiry of six months from the last day of the \nquarter in which such supply was received. \n(3) Subject to the provisions of sub -section (10), a registered person \nmay claim refund of any unutilised input tax credit at the end of any \ntax period: \nProvided that no refund of unutilised input tax credit shall be allowed \nin cases other than- \n(i) zero-rated supplies made without payment of tax; \n(ii) where the credit has accumulated on account of rate of tax on \ninputs bei ng higher than the rate of tax on output supplies (other \nthan nil rated or fully exempt supplies), except supplies of goods or \nservices or both as may be notified by the Government on the \nrecommendations of the Council: \nProvided further that no refund of unutilised input tax credit shall be \nallowed in cases where the goods exported out of India are subjected \nto export duty: \nProvided also that no refund of input tax credit shall be allowed, if \nthe supplier of goods or services or both claims refund of the \nintegrated tax paid on such supplies. \n(4) The application shall be accompanied by- \n(a) such documentary evidence as may be prescribed to establish that \na refund is due to the applicant; and \n(b) such documentary or other evidence (including the documents \nreferred to in section 33) as the applicant may furnish to establish \nthat the amount of tax and interest, if any, paid on such tax or any \nother amount paid in relation to which such refund is claimed was \ncollected from, or paid by, him and the incidence of suc h tax and \ninterest had not been passed on to any other person: \nProvided that where the amount claimed as refund is less than two \nlakh rupees, it shall not be necessary for the applicant to furnish any \ndocumentary and other evidences but he may file a decla ration, \nbased on the documentary or other evidences available with him, \ncertifying that the incidence of such tax and interest had not been \npassed on to any other person. \n(5) If, on receipt of any such application, the proper officer is satisfied \nthat the whole or part of the amount claimed as refund is refundable, \nhe may make an order accordingly and the amount so determined \nshall be credited to the Fund referred to in section 57. \n(6) Notwithstanding anything contained in subsection (5), the proper \nofficer may, in the case of any claim for refund on account of zero -\nrated supply of goods or services or both made by registered persons, \nother than such category of registered persons as may be notified by \nthe Government on the recommendations of the Council, re fund on \na provisional basis, ninety per cent. of the total amount so claimed, \nexcluding the amount of input tax credit provisionally accepted, in \nsuch manner and subject to such conditions, limitations and \nsafeguards as may be prescribed and thereafter make an order under \nsub-section (5) for final settlement of the refund claim after due \nverification of documents furnished by the applicant. \n(7) The proper officer shall issue the order under sub -section (5) \nwithin sixty days from the date of receipt of appli cation complete in \nall respects. \n(8) Notwithstanding anything contained in subsection (5), the \nrefundable amount shall, instead of being credited to the Fund, be \npaid to the applicant, if such amount is relatable to - \n(a) refund of tax paid on *[export and exports] of goods or services \nor both or on inputs or input services used in making such *[export \nand exports] ; \n[Substitution of word zero rated supplies by 2019 Amd Act.s23(a)] \n(b) refund of unutilised input tax credit under sub-section (3); \n(c) refund of tax paid on a supply which is not provided, either wholly \nor partially, and for which invoice has not been issued, or where a \nrefund voucher has been issued; \n(d) refund of tax in pursuance of section 77; \n(e) the tax and interest, if any, or any other amount paid by the \napplicant, if he had not passed on the incidence of such tax and \ninterest to any other person; or \n(f) the tax or interest borne by such other class of applicants as the \nGovernment may, on the recom mendations of the Council, by \nnotification, specify. \n(9) Notwithstanding anything to the contrary contained in any \njudgement, decree, order or direction of the Appellate Tribunal or \nany court or in any other provisions of this Act or the rules made \nthereunder or in any other law for the time being in force, no refund \nshall be made except in accordance with the provisions of sub-section \n(8). \n(10) Where any refund is due under sub -section (3) to a registered \nperson who has defaulted in furnishing any return or who is required \nto pay any tax, interest or penalty, which has not been stayed by any \ncourt, Tribunal or Appellate Authority by the specified date, the \nproper officer may- \n(a) withhold payment of refund due until the said person has \nfurnished the return or paid the tax, interest or penalty, as the case \nmay be; \n(b) deduct from the refund due, any tax, interest, penalty, fee or any \nother amount which the taxable person is liable to pay but which \nremains unpaid under this Act or under the existing law. \nExplanation. - For the purposes of this sub -section, the \nexpression \"specified date\" shall mean the last date for filing an \nappeal under this Act. \n(11) Where an order giving rise to a refund is the subject matter of \nan appeal or further proceedings or where any other proceedings \nunder this Act is pending and the Commissioner is of the opinion that \ngrant of such refund is likely to adversely affect the revenue in the \nsaid appeal or other proceedings on account of malfeasance or fraud \ncommitted, he may, after giving the taxable person an opportunity of \nbeing heard, withhold the refund till such time as he may determine. \n(12) Where a refund is withheld under sub -section (11), the taxable \nperson shall, notwithstanding anything contained in section 56, be \nentitled to interest at such rate not exceeding six per cent. as may be \nnotified on the recommendations of the Council, if as a result of the \nappeal or further proceedings he becomes entitled to refund. \n(13) Notwithstanding anything to the contrary contained in this \nsection, the amount of advance tax deposited by a casual taxable \nperson or a non -resident taxable person under sub -section (2) of \nsection 27, shall not be refunded unless such person has, in respect \nof the entire period for which the certificate of registra tion granted \nto him had remained in force, furnished all the returns required \nunder section 39. \n(14) Notwithstanding anything contained in this section, no refund \nunder sub-section (5) or sub-section (6) shall be paid to an applicant, \nif the amount is less than one thousand rupees. \nExplanation. - For the purposes of this section,- \n(1) \"refund\" includes refund of tax paid on zero -rated supplies of \ngoods or services or both or on inputs or input services used in \nmaking such zero -rated supplies, or refund of t ax on the supply of \ngoods regarded as deemed exports, or refund of unutilised input tax \ncredit as provided under sub-section (3). \n(2) \"relevant date\" means - \n(a) in the case of goods exported out of India where a refund of tax \npaid is available in respect of goods themselves or, as the case may \nbe, the inputs or input services used in such goods,- \n(i) if the goods are exported by sea or air, the date on which the ship \nor the aircraft in which such goods are loaded, leaves India; or \n(ii) if the goods are exp orted by land, the date on which such goods \npass the frontier; or \n(iii) if the goods are exported by post, the date of despatch of goods \nby the Post Office concerned to a place outside India; \n(b) in the case of supply of goods regarded as deemed exports where \na refund of tax paid is available in respect of the goods, the date on \nwhich the return relating to such deemed exports is furnished; \n(c) in the case of services exported out of India where a refund of tax \npaid is available in respect of services themselves or, as the case may \nbe, the inputs or input services used in such services, the date of- \n(i) receipt of payment in convertible foreign exchange or [ in Indian \nrupees wherever permitted by the Reserve Bank of India,] where the \nsupply of services had been completed prior to the receipt of such \npayment; or \n*[insertion of word by 2019 Amd Act.s.23(b)] \n(ii) issue of invoice, where payment for the services had been \nreceived in advance prior to the date of issue of the invoice; \n(d) in case where the tax becomes refundable as a consequence of \njudgement, decree, order or direction of the Appellate Authority, \nAppellate Tribunal or any court, the date of communication of such \njudgement, decree, order or direction; \n*(e) in the case of refund of unutilised input tax credit under clause (ii) of \nthe first proviso to sub-section (3), the due date for furnishing of return \nunder section 39 for the period in which such claim for refund arises.] \n*[substitution of clause by 2019 Amd Act.s.23(ii)] \n (f) in the case where tax is paid provisionally under this Act or the \nrules made thereunder, the date of adjustment of tax after the final \nassessment thereof; \n(g) in the case of a person, other than the supplier, the date of receipt \nof goods or services or both by such person; and \n(h) in any other case, the date of payment of tax. \nRefund in certain cases.- \n55.The Government may, on the recommendations of the Council, by \nnotification, specify any specialized agency of the United Nations \nOrganization or any Multilateral Financial Institution and \nOrganization notified under the United Nations (Privileges and \nImmunities) Act, 1947, Consulate or Embassy of foreign countries and \nany other person or class of persons as may be specified in this \nbehalf, who shall, subject to such conditions and restrictions as may \nbe prescribed, be entitled to claim a refund of taxes paid on the \nnotified supplies of goods or services or both received by them. \nInterest on delayed refunds.-",
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