F. NO. 349/54/2017-GST, Integrated Tax (GST-Circulars)
F. NO. 349/54/2017-GST, Integrated Tax (GST-Circulars)
Refund applications involving amount claimed less than rupees one thousand
To.
All Principal Chief Commissioners/Chief Commissioners of Central Tax
Sir,
Sub: Refund applications involving amount claimed less than rupees one thousand - reg.
Kindly refer my earlier letter of even number dated 08.05.2018 on the above mentioned subject (copy enclosed) wherein I had requested to ensure that all refund claims received in the jurisdictional office in FORM GST RFD-01A, in which the amount claimed is less than ₹ 1000/-, are summarily rejected.
2. The matter has been further examined. and the following points are clarified:
a) the limit of ₹ 1000/- referred to in section 54(14) shall be calculated for each tax head and not cumulatively; and
b) the limit should not apply to claims of refund of balance in the electronic cash ledger,
You faithfully.
(Upender Gupta)
Commissioner (GST)
×
