As per new notification on GST Refunds what documents are required to be attached while filing refund application under Inverted Duty Structure...
2 Replies
Paramasivan Lingan
(55 Points)
Replied 11 December 2019
Statements/declarations to be uploaded
1.Declaration under second and third proviso to section 54(3)
2.Declaration under section 54(3)
3.Undertaking in relation to sections 16(2)(c) and section 42
4.Statement 1 under rule 89(5)
5.Statement 1A under rule 89(2)(h)
6.Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakh rupees,certification under rule 89(2)(m) otherwise
supporting documents to be uploaded
1.Copy of GSTR-2A of the relevant period
2.Statement of invoices (Annexure-B)
3. Self-certified copies of invoices entered in Annexure-B whose details are not found in GSTR-2A of the relevant period
1.Declaration under second and third proviso to section 54(3)
2.Declaration under section 54(3)
3.Undertaking in relation to sections 16(2)(c) and section 42
4.Statement 1 under rule 89(5)
5.Statement 1A under rule 89(2)(h)
6.Self-declaration under rule 89(2)(l) if amount claimed does not exceed two lakh rupees,certification under rule 89(2)(m) otherwise
supporting documents to be uploaded
1.Copy of GSTR-2A of the relevant period
2.Statement of invoices (Annexure-B)
3. Self-certified copies of invoices entered in Annexure-B whose details are not found in GSTR-2A of the relevant period
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 14 December 2019
Fully agree with reply by P.Lingan .
Perfect reply
Perfect reply
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