Sub: APGST Act 2017 - Processing of Refund claims of SGST/CGST/IGST/Cess -Certain instructions - Issued - Reg.

Ref : CCT's Ref. No. CCW/GST/74/2015-A published in A.P. Extraordinary (Part-II) Gazette No. 37, Dated. 30.06.2017.

The Proper Officer to process and sanction the claims of Refund under AP GST Act,2017 is the Assistant Commissioner of State Tax of the CT Circle concerned irrespective of the amount of Refund claimed. As there are regular claims of Refunds involving huge amounts, it is felt desirable to have a prior scrutiny in such cases by higher authorities before issue of final Sanction order by the proper officer. This will help to a large extent to prevent sanctioning of illegal claims of refunds.

The Proper officer shall scrutinise the documentary evidence in the normal course and issue RFD02/RFD03/RFD04/ RFD 08 as the case may be. But, before issuing final Order in RFD06, in cases where the amount claimed is Rs 10 Lakh or more, shall forward the refund claim with detailed remarks to the designated officer within 30 days from the date of receipt of the Refund claim.

The designated officer, on receipt of the file related to Refund claim shall verify and offer his suggestions / instructions to the proper officer within 7 days from the receipt of the file. Any reply/ record filed before the proper officer meanwhile shall be circulated to the scrutiny officer.

Finally the proper officer shall refund the eligible amount to the tax payer within the time prescribed in the Act &Rules duly following the Circular instructions issued in this regard from time to time.

The officers for scrutiny of claims on the basis of slab are as under:

Sri K. Ravisankar, Additional Commissioner(ST) is the designated officer in the office of the Chief Commissioner(ST) to scrutinise the refund claims mentioned in Sno 3 above

Chief Commissioner (ST).