Refund claims by taxpayers in UT of Daman & Diu

Refund claims by taxpayers in UT of Daman & Diu
  • Circular No. 168/24/2021 – GST dated 30th December 2021
  • Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for the period prior to the merger with U.T. of Dadra & Nagar Haveli
  • The application for refund shall be filed under ‘Any other’ category on the GST portal using their new GSTIN.
  • In the Remarks column of the application, the applicant needs to enter the category in which the refund application otherwise would have been filed.
  • At this stage, the applicant is not required to make any debit from the electronic credit ledger.
  • Upon scrutiny, if the proper officer is satisfied that the refund claimed is payable, he shall request the applicant, in writing, if required, to debit the said amount from the electronic credit ledger through FORM GST DRC-03. Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment order in FORM GST RFD-05.
  • For the categories of refund where debit of ITC is not required, the applicant may apply for refund under the category “Any other” mentioning the reasons in the Remarks column.
  • No refund claim, requiring debit from the electronic credit ledger or where the refund would result in re-credit of the amount sanctioned in the electronic credit ledger, shall be filed using old GSTIN