Order, 2018

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

Subject: Processing of refund under DGST Act, 2017 — Regarding. All Asstt. Commissioners/GSTOS, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:- S. Description of refund Designation of the Officer from No. whom prior approval is required

1. Refund up to Rs. 10 Lakhs of Tax GSTO/AC (including SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him.

2. If the amount of refund is more than GSTO/AC, shall issue refund order Rs. 10 Lakhs but less than 50 Lakhs after obtaining the prior approval of of Tax (including SGST, CGST, the Zonal incharge i.e; Jt, IGST and Cess) to a taxpayer if any, Commissioner / Additional paid by such taxpayer in excess of Commissioner / Spl. Commissioner of the amount due from him the Zone.

3. If the amount of refund is more than GSTO/AC, shall issue refund order Rs. 50 Lakhs of Tax (including after obtaining the prior approval of SGST, CGST, IGST and Cess) to a the Refund Approval Committee, taxpayer if any, paid by such constituted by the department. taxpayer in excess of the amount due from him Commissioner (State Tax) Copy forwarded for information and necessary action to:

1) All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT

2) Special Commissioner (PR), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for wide publicity of the contents of this circular.

3) Joint Director (IT), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, LP. Estate, New Delhi-02 for uploading the circular on the website of the Department.

4) The President/General Secretary, Sales Tax Bar Association (Regd), Vyapar Bhawan, LP. Estate, New Delhi.

5) All Assistant Commissioners/GSTOS, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, LP. Estate, New Delhi-02.

6) PS to the Commissioner, GST, Department of Trade and Taxes, GNCT of

7) Guard File. / Commissioner (State Tax)