This blog is written Mr. Shahwazir Safi, Senior Associate Taxation. Please read this blog and provide your valued comments.

Filing of refund claim

Monthly sales tax return filed by a claimant shall be treated as a refund claim once all the supportive documents including the requisite data in the format or software (RCPS), has been received.

Provided that no refund claim shall be entertained if the claimant fails to furnish the claim on the prescribed software (RCPS) along-with the supportive documents within 120[one hundred and twenty] days of the filing of return.

Provided further that the period of 120[one hundred and twenty] days as aforesaid, in case of a commercial exporter, shall be reckoned from the date when the BCA is issued to him by the concerned Bank

Provided also that if a claimant is exporting goods manufactured by him as well as the goods purchased in the same state, in the same tax period, the period of 120[one hundred and twenty] days shall be reckoned from date of filing of return or the date of issuance of BCA,  whichever is later

In cases where such supportive documents are not submitted to the officer-incharge within the time specified under sub-rule (1), the [Collector of Sales Tax] having jurisdiction may, on a written request from the claimant justifying the reasons for delay in submission of such documents or data on RCPS, extend the time limit for a further 60[sixty] days.

The Board may, through a General Order or otherwise, prescribe the date, manner and procedure for electronic filing of sales tax refund claims by the registered persons filing their monthly returns electronically.

Shahwazir Safi