Panaji, 9th March, 2022 (Phalguna 18, 1943)
SERIES II No. 49
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
––
No. CCT/26-4/2017-18/E/2895
Ref.:
Order No. CCT/26-2/2017-18/4124 dated
29-11-2017 issued by Commissioner of State
Tax and published in Official Gazette,
Extraordinary No. 2, Series II No. 34 dated
29-11-2017.
Subject: Instructions for back office processing of
online GST Refund applications — reg.
Circular
(No. 21/2021-22-GST)
Vide above referred Order issued under Section
5(1) read with Clause (91) of Section 2 of the Goa
Goods and Services Tax Act, 2017 (Goa Act No. 4 of
2017) (hereafter referred as GST Act or GST Law) the
functions are assigned to be performed by each of
the Proper Officer.
In said Order, the Deputy Commissioner of State
Tax (DCST) is the Proper Officer under Section 54 of
GST Law for sanctioning of Refunds and hence is the
Refund Sanctioning Authority. Since rolling out of
GST regime w.e. f. 01-07-2017 the Refund Sanction-
ing Authorities in their respective jurisdiction are
processing and sanctioning refunds. In order to fur-
ther streamline and ensure smooth sanctioning of
GST Refunds the following instructions are hereby
issued.
1. Every refund application in Form GST REFD 01
filed online on GST Common Portal by the Taxpayer
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
1343
Suggestions are welcomed on e-mail: dir–[email protected]
shall be hosted in the back office portal http://
10.155.155.50/goagst/and will be available for
respective DCST for processing under menu ‘Refunds
Online’;
2. The DCST/Refund Sanctioning Authority (RSA)
shall at the earliest possible and in any case within 3
working days assign every such application in Form
GST RFD 01 to any of the State Tax Officer (STO) or
Assistant State Tax Officer (ASTO) under his/her
jurisdiction for online processing. The STO/ASTO to
whom such RFD 01is assigned shall be the Refund
Processing Officer and shall be responsible for
ensuring time bound processing and disposal of
refunds in accordance with GST Acts and Rules/
/Circulars in force;
3. In case of NIL refund applications filed by
Taxpayers, the same shall be listed separately under
menu ‘Refunds Online’ and no action needs to be
taken on such applications. Such NIL refund
applications shall not be counted/considered in any
of the reports in respect of processing of refund
applications;
4. DCST may assign refund application to the local
jurisdictional Officer/Unit Incharge of applicant
Taxpayer or any other STO/ASTO depending upon
the workload at the relevant time and pendency of
already assigned refund applications for processing;
5. Once the refund application is assigned to STO/
/ASTO, the concerned Refund Processing Officer
(RPO) shall take up preliminary verification for com-
pleteness of the application and accordingly put up
draft RFD 02 or RFD 03 depending upon facts of each
case;
6. In cases where Form GST RFD 03 is issued, the
refund application shall be treated as finally disposed
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 49
(EXTRAORDINARY No. 2)
9TH MARCH, 2022
1344
and closed. The taxpayer may file a fresh online
refund application for same period under same
category after service of RFD 03 upon him, and such
fresh refund application if filed shall be treated as a
fresh refund application for processing;
7. The Refund Processing Officer shall within
4 days from the date of issue of Form GST RFD 02, put
up draft Form GST RFD 04 wherever applicable in
accordance with legal provisions and DCST shall sign
digitally and issue Form GST RFD 04 within period of
7 days from date of issue of RFD 02 in accordance
with rules;
8. The Refund Processing Officer shall take up
detailed verification of every refund application at
the earliest possible after issuing RFD 02 and decide
on whether a Show Cause Notice (SCN) needs to be
issued for full amount or part amount or refund
claimed within 15 days from the date of issue of RFD
02 and accordingly put up draft RFD 08 to DCST;
9. The Refund Processing Officer shall ensure that
verification is completed and RFD 08 wherever
required is issued within 15 days from the date of
issue of RFD 02;
10. The DCST shall take up hearing of case on the
date and time given for personal hearing in RFD 08.
The Refund Processing Officer shall remain present
in the chamber of DCST during hearing and assist
the DCST. If the Taxpayer fails to appear for hearing
or to apply online for seeking adjournment of hearing/
/extension of time to file reply, the matter shall be
proceeded with ex-parte and the Refund Processing
Officer shall complete verification and put up draft
Form GST RFD 06;
11. ln cases where applicant Taxpayer files online
application for seeking adjournment of personal
hearing/extension of time to file reply, the DCST shall
decide on same and dispose said request on the same
date when personal hearing was scheduled;
12. DCST shall digitally sign and issue Order in
Form GST RFD 06 within the time limit as laid down
u/s. 54(7) of GST Law;
13. When Order is issued in Form GST RFD 06 by
DCST sanctioning whole or part of refund claimed,
the Refund Processing Officer shall at the earliest
possible put up draft Form GST RFD 05 to DCST for
disbursing the sanctioned amount of refund. In any
case RFD 05 shall be issued within 3 working days
from the date of issue of RFD 06;
14. ln cases where any amount claimed as refund
is rejected, either fully or partly, the amount debited,
to the extent of such rejection, shall be re-credited to
the electronic credit ledger by an order made in
FORM GST PMT-03 only after the Appeal (if any) filed
by applicant against RFD 06 is finally rejected or if
the applicant/claimant files an online undertaking
that he shall not file an Appeal.
15. The Refund Processing Officer shall ensure that
refund application is processed strictly in
accordance with GST Acts and Rules/Circulars in
force and finally disposed within statutory time limits
as laid down under Section 54(7) of the GST Acts;
16. The Refund Processing Officer shall
co-ordinate with the office of DCST and submit all
replies to queries/requisitions that may be made by
CAG Audit teams in respect of all such GST refund
applications processed by them;
17. Respective Additional Commissioners shall
take periodic (Quarterly/Half Yearly/Yearly) review
of disposal of GST Refund applications in the
respective ward Offices under their jurisdiction and
give them necessary instructions.
Difficulty, if any, in implementation of this Circular
may please be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner of State Taxes,
Goa.
Panaji, 8th March, 2022.
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