The Department of Trades and Taxes, Delhi has issued an order vide Order No. 01/2018 dated February 8, 2018 stating the manner of processing the refund under DGST Act, 2017 by all the assistant Commissioners (“ACs”)/ Goods and Service Tax Officers (“GSTOs”) who have been assigned powers under Section 54 of Delhi Goods and Services Tax Act, 2017.
Refund processes under particular cases are as under:
| S. No. |
Description of Refund |
Designation of officers from whom prior approval is required |
| 1. | If the amount of refund is up to Rs. 10 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him. |
GSTO/ AC |
|
2. |
If the amount of refund is more than Rs. 10 Lakhs but less than Rs. 50 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him. |
GSTO/AC shall issue refund order after obtaining the prior approval of the Zonal incharge i.e. Jt. Commissioner/ Additional Commissioner/ Spl. Commissioner of Zone. |
|
3. |
If the amount of refund is more than Rs. 50 Lakhs of Tax (Inclusive of SGST, CGST, IGST and Cess) to a taxpayer if any, paid by such taxpayer in excess of the amount due from him. |
GSTO/AC shall issue refund order after obtaining the prior approval of the Refund Approval Committee, constituted by the Department. |