TN Govt. modified SOP for Faceless Refund under TNGST Act, 2017

The Government of Tamilnadu, Commercial Taxes Department vide Circular No: 27/2021-TNGST dated October 29, 2021 modified Standard Operation Procedure (“SOP”) for Faceless Refund issued vide Circular No: 22/2021-TNGST dated September 26, 2021 under Tamil Nadu Goods and Services Tax Act, 2017 (“TNGST Act”).

During the meeting with the Joint Commissioners (Territorial) on the introduction of faceless refund, they have brought to notice some issues which have cropped up while following the circular issued in the reference cited on the procedure for faceless refund implemented from October 04, 2021.

In order to address those issues and to implement the faceless refund in a smooth and hassle-free manner, the following instructions are issued as addendum to the procedure for faceless refund:

i) In para 4.2 of the circular cited, in Scenario-3 it has been stated that “Even in the case of acceptance of rejection by the taxpayer, PO-1 shall recommend for personal hearing.” This is modified as below:

“When the taxpayer has given acceptance of rejection of refund amount claimed in writing to the PO-1, it tantamounts to adhering to the principle of having heard the taxpayer since the taxpayer had already been put on notice for rejection of refund amount with reasons by the PO-1 and his acceptance of such rejection was given in writing. In these cases, PO-1 himself will issue orders and shall not transfer task to PO-2. This has been brought into production with effect from October 27, 2021. Further, the PO-1 is responsible for issue of refund where refund is fully allowed, partially allowed and accepted by the taxpayer and fully disallowed but accepted by the taxpayer and hence the transfer of task to PO-2 shall be decided by the PO-1 based on the circumstances of the facts of the case.”

(ii) Time-line for issue of refund relating to zero rated supply and refund relating to other than zero rated supply is enclosed for strict adherence of total time limit of 60 days from the date of recipient of application for refund as provided in section 54(7) of the TNGST Act, 2017.

The JCs territorial are requested to issue suitable instructions to their proper officer to implement the faceless refund pilot module successfully without any hindrance to the taxpayer.

The Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/11/Circular-No-27-2021-TNGST-dated-October-29-2021.pdf

The Government of Tamilnadu, Commercial Taxes Department vide Circular No: 27/2021-TNGST dated October 29, 2021 modified Standard Operation Procedure (“SOP”) for Faceless Refund issued vide Circular No: 22/2021-TNGST dated September 26, 2021 under Tamil Nadu Goods and Services Tax Act, 2017 (“TNGST Act”).

During the meeting with the Joint Commissioners (Territorial) on the introduction of faceless refund, they have brought to notice some issues which have cropped up while following the circular issued in the reference cited on the procedure for faceless refund implemented from October 04, 2021.

In order to address those issues and to implement the faceless refund in a smooth and hassle-free manner, the following instructions are issued as addendum to the procedure for faceless refund:

i) In para 4.2 of the circular cited, in Scenario-3 it has been stated that “Even in the case of acceptance of rejection by the taxpayer, PO-1 shall recommend for personal hearing.” This is modified as below:

“When the taxpayer has given acceptance of rejection of refund amount claimed in writing to the PO-1, it tantamounts to adhering to the principle of having heard the taxpayer since the taxpayer had already been put on notice for rejection of refund amount with reasons by the PO-1 and his acceptance of such rejection was given in writing. In these cases, PO-1 himself will issue orders and shall not transfer task to PO-2. This has been brought into production with effect from October 27, 2021. Further, the PO-1 is responsible for issue of refund where refund is fully allowed, partially allowed and accepted by the taxpayer and fully disallowed but accepted by the taxpayer and hence the transfer of task to PO-2 shall be decided by the PO-1 based on the circumstances of the facts of the case.”

(ii) Time-line for issue of refund relating to zero rated supply and refund relating to other than zero rated supply is enclosed for strict adherence of total time limit of 60 days from the date of recipient of application for refund as provided in section 54(7) of the TNGST Act, 2017.

The JCs territorial are requested to issue suitable instructions to their proper officer to implement the faceless refund pilot module successfully without any hindrance to the taxpayer.

The Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/11/Circular-No-27-2021-TNGST-dated-October-29-2021.pdf

The Government of Tamilnadu, Commercial Taxes Department vide Circular No: 27/2021-TNGST dated October 29, 2021 modified Standard Operation Procedure (“SOP”) for Faceless Refund issued vide Circular No: 22/2021-TNGST dated September 26, 2021 under Tamil Nadu Goods and Services Tax Act, 2017 (“TNGST Act”).

During the meeting with the Joint Commissioners (Territorial) on the introduction of faceless refund, they have brought to notice some issues which have cropped up while following the circular issued in the reference cited on the procedure for faceless refund implemented from October 04, 2021.

In order to address those issues and to implement the faceless refund in a smooth and hassle-free manner, the following instructions are issued as addendum to the procedure for faceless refund:

i) In para 4.2 of the circular cited, in Scenario-3 it has been stated that “Even in the case of acceptance of rejection by the taxpayer, PO-1 shall recommend for personal hearing.” This is modified as below:

“When the taxpayer has given acceptance of rejection of refund amount claimed in writing to the PO-1, it tantamounts to adhering to the principle of having heard the taxpayer since the taxpayer had already been put on notice for rejection of refund amount with reasons by the PO-1 and his acceptance of such rejection was given in writing. In these cases, PO-1 himself will issue orders and shall not transfer task to PO-2. This has been brought into production with effect from October 27, 2021. Further, the PO-1 is responsible for issue of refund where refund is fully allowed, partially allowed and accepted by the taxpayer and fully disallowed but accepted by the taxpayer and hence the transfer of task to PO-2 shall be decided by the PO-1 based on the circumstances of the facts of the case.”

(ii) Time-line for issue of refund relating to zero rated supply and refund relating to other than zero rated supply is enclosed for strict adherence of total time limit of 60 days from the date of recipient of application for refund as provided in section 54(7) of the TNGST Act, 2017.

The JCs territorial are requested to issue suitable instructions to their proper officer to implement the faceless refund pilot module successfully without any hindrance to the taxpayer.

The Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/11/Circular-No-27-2021-TNGST-dated-October-29-2021.pdf