Page 38 - GSTL_16 April 2020_Vol 35_Part 3

C24 GST LAW TIMES [ Vol. 35
Refund claims — Decision to expedite pending refund
claims — Implementation of
Sub : Implementation of decision to expedite pending refund claims -
Regarding.
Kind attention is drawn to the Press Note dated 8th April, 2020 of
Department of Revenue, Ministry of Finance with regards to refunds. It has been
inter alia decided that all pending GST refunds including IGST refunds shall be
expeditiously processed. Many doubts and concerns raised by the field officers in
the social media groups have since come to notice of the Board.
2. In this regard, it may be noted that the decision to process pending
refund claims has been taken with a view to provide immediate relief to the
taxpayers in these difficult times even though the GST Law provides 15 days for
issuing acknowledgement or deficiency memo and total 60 days for disposing off
refund claims without any liability to pay interest, all pending refund
applications must be taken up for processing immediately. Due diligence,
however, may be done before granting the refunds on merits, considering all the
relevant legal provisions and circulars.
3. For facilitation of taxpayers, all communication must be done using
official email IDs. It may please be noted that the prescribed process doesn’t
warrant any physical submission of documents and any such practice must be
avoided.
4. So far as the IGST Refunds of the exporters in whose case the/scrolls
have been suspended based on instructions from DGARM, extant procedure
prescribed vide letter dated 23-1-2020 shall continue to be followed.
5. It is requested that daily monitoring of disposal of pending refund
claims should be done by the Zonal Pr. Chief Commissioner/Chief
Commissioners and efforts should be made to dispose off all the pending refund
claims by 30th April, 2020.
[C.B.I. & C. Instruction No. 2/1/2020-GST, dated 9-4-2020]

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GST LAW TIMES  16th April 2020  158