MM TAX CLUB

Internal instructions

Regular feedbacks are being received from various field formations underlining the need to have an oversight mechanism in refund processing under GST.

Therefore, the Department of Excise and Taxation, Haryana, considered it expedient to put in place an internal control mechanism for processing of refund applications under GST.

Consequently, a committee of officers was constituted to work out and recommend such mechanism. Now, the committee has given its recommendations. Based upon the recommendations of the committee, the following instructions are hereby issued:-

1. Processing of Refund application of tax amount of more than Rs 2 Crore:-

All the refund applications where the applicant has claimed more than Rs 2 crore of total tax amount, the application shall be processed at the ward level by the ETO-cum-Proper Officer and Tax Inspector in accordance with the provisions of the law and the instructions.

                However, before an order in the form of GST RID-06 is passed, ETO-cum-Proper Officer shall forward the complete case with his,/her recommendations and comments, to the Deputy Excise and Taxation Commissioner, in-charge of the District, on file.

                Deputy Excise and Taxation Commissioner, in-charge of the District shall examine the case in order to satisfy himself with regard to propriety and legality of the case. After examination of the facts of the case the DETC may give such directions to the ETO-cum-Proper Officer as he may deem fit keeping in view the facts of the case. ETO-cum-Proper Officer shall proceed in the case in accordance with the directions/ observations of the DETC.

However. Tax Inspector. ETO-cum-Proper Officer and DETC shall ensure that the timelines prescribed in the Rules are adhered to.

2. Processing of Refund up to tax amount of Rs 2 Crore:-

                All the refund applications where the applicant has claimed more than Rs 2 Crore of total tax amount, the application shall be finalized by Excise and Taxation Officer-cum-Proper Officer after following due processing at the ward level.

However, Deputy Excise and Taxation Commissioner, in-charge of the District, shall call for the records in some of these cases pertaining to each ward in order to satisfy himself with regard to propriety and legality of the orders passed by the ETO-cum-Proper officer.

Deputy Excise and Taxation Commissioner in-charge of the District, may take up to 5% of such cases in a quarter in the district and ensure that cases from all wards are covered in the scrutiny.

Where any deficiency in terms of propriety and legality comes to his notice, the DETC shall recommend proceeding under section 73/74 of the HGST Act, 2017 to be initiated.

3. Role and Responsibility of Tax Inspector of the Ward in processing of Refunds under GST:-

All the refund applications under GST shall be scrutinized by Tax Inspectors for verifying the completeness of the applications and documents accompanied to establish that refund is due to the applicant. Where the application is found to be complete, the inspector shall recommend issuance of an Acknowledgment in the form of GST RID-02. He will recommend issuance of GST RFD-03 in all other cases.

                Where an acknowledgment has been issued, the ETO cum proper officer shall process the refund application further and may take assistance of the tax Inspector wherever required. The ETO- cum – proper officer may, if required, get physical verification of the taxpayer done under Rule 25 of the HGST Rules, 2017.

The ETO - cum - proper officer shall also examine the application for the purpose of ensuring the compliance of the applicant in terms of section 54(10) and section 54(1 l) of the Goods and Services Act. He shall also verify if there is any outstanding arrears pending against the applicant, if he is a return defaulter or any other relevant proceedings pending against the applicant.

4. Refund application under "Any Other" grounds be mandatorily processed after approval with the jurisdictional Dy. Commissioner of State Tax.

5. Difficulty if any in following these instructions may be brought to the notice of the Department.

6. This issues with the approval of the Additional Chief Secretary (E&T), Government of Haryana.

Issuance of Replenishment Authorisation as per Para 4.35 and 4.36 of Foreign Trade Policy (FTP) from new online IT Module w.e.f. 21.02.2022

As part of IT Revamp of its exporter/importer related services, this Directorate now introduces a new online module for filing of electronic, paperless applications for Issuance of Replenishment Authorisation as per Para 4.35 and 4.36 of FTP for Gems and Consumables from new online IT Module w.e.f. 21.02.2022. All applicants seeking Replenishment Authorization for Gems and Consumables may apply online by navigating to the DGFT website (https://www.dgft.gov.i  Services).

2.  Accordingly, new applications for issuance will need to be submitted in online format as per the above link and Replenishment Authorisation for Gems and Consumables will continue to be issued on security paper. However, applications submitted before 21.02.2022 through legacy system (http://dgftcom.nic.in/eComapplications.html) will continue to be processed through legacy system by RAs.

3.  For any help and guidance on this new process, the Help Manual & FAQs may be accessed on DGFT, Websit  Learn WApplication Help & FAQs. For any further assistance any of the following channels may be assessed :

i.  Raise a service request ticket through the DGFT Helpdesk service under Services 'DGFT Helpdesk Service'

ii.  Call the DGFT Toll-free-Helpline number

Press Release

14.02.2022

Enforcement Directorate has provisionally attached immovable and movable properties valued at Rs. 56.81 Crore in form of agricultural land, plots, shops, offices, flats, FDs and bank accounts belonging to fraudster Bharat Bomb, Shankar Lal Khandelwal and their other associates under the Prevention of Money Laundering Act (PMLA), 2002 in syndicate bank fraud case.

ED initiated money laundering investigation on the basis of FIRs registered and charge sheet filed by CBI, BS & FC, New Delhi against the officials of erstwhile Syndicate Bank (now Canara Bank) and others. During investigation it was revealed that from 2011 to 2016, main fraudster Bharat Bomb, Udaipur (Rajasthan) based Chartered Accountant, in collusion with the bank officials defrauded erstwhile Syndicate Bank to the tune of Rs. 1267.79 Crore. The modus operandi of the fraudsters included getting loans sanctioned in their name or in the name of family members and fake cheque discounting purported to be issued by the shell companies controlled by Bharat Bomb. The loans were never repaid by the fraudsters.

Investigation by ED revealed that proceeds of crime generated out of the fraud were transferred by Bharat Bomb to various bank accounts operated/controlled by him, through complex maze of transactions for placement, layering and integration of the tainted funds. He invested these tainted funds in immovable properties in the name of himself, his family members, associates, employees, tribal persons, fictitious firms, companies, etc.

Earlier during the investigation in the matter, ED had so far issued four Provisional Attachment Orders towards cumulative attachment of assets worth of Rs.478.66 Crore. Additionally, a seizure of Rs. 2.25 Crore in the form of Demand Draft was also carried out. With the present attachment the total attachment in the case stands at Rs. 537.72 Crore approximately.

Further investigation is in progress.

Ministry of Textiles has further extended the timeline for submission of applications under the PLI Scheme for Textiles till 28.02.2022.  Earlier the  date of  submission of online application under PLI Scheme for Textiles  was upto 31st January 2022 which was extended till 14th February, 2022.