VAT REFUND

 
 

 

REFUND UNDER VAT AT A GLANCE
EXTENSION OF VAT REFUND - GOVERNMENT ORDER

TO GET REFUND INPUT TAX IN THE CASE OF EXPORT SALES

TO GET REFUND OF INPUT TAX IN THE CASE OF INTERSTATE SALE OR STOCK TRANSFER

TO GET REFUND OF TAX TO FOREIGN DIPLOMATIC, UN AGENCIES

TO GET REFUND OF INPUT TAX REMAINING UNADJUSTED AT THE END OF THE YEAR

TO GET REFUND / REIMBURSEMENT OF FORFEITED AMOUNT

FORMATE TO BE ISSUED REFUND ORDER                             

TO ISSUE REFUND IN CASES OF EXCESS REMITTENCE    

REFUND PAYMENT ORDER                                                    

REFUND OF VAT-PROCEDURE- G.O (Rt) No.1951/ 2006 / FIN.Dt.18.03.2006

DESIGNATED ASSESSING AUTHORITIES TO SIGN FORM No. 21 K


TO GET REFUND INPUT TAX IN THE CASE OF EXPORT SALES

  • FILE YOUR APPLICATION IN FORM No 21C.
  • FILE EXPORTER’S COPY OR EXPORT PROMOTION COPY OF THE SHIPPING / AIR WAY BILL / SIMILAR DOCUMENT CERTIFIED BY CUSTOMS AUTHORITIES.
  • FILE A CERTIFICATE FROM THE BANK TO PROVE RECEIPT OF PAYMENT FROM FOREIGN BUYER.
  • FILE DECLARATION IN FORM No. H.
  • FILE DECLARATION IN FORM No.21 J.
  • FOR MORE DETAILS: See Section 13.
                                 See Rule 45 & 47.

 




TO GET REFUND OF INPUT TAX IN THE CASE OF INTERSTATE SALE OR STOCK TRANSFER

  • FILE YOUR APPLICATION IN FORM No. 21B.
  • FILE A STATEMENT IN THE FOLLOWING FORMAT.

Invoice No & Date or Delivery Note & Date

Value

Rs.

Name & Address of Consignee

Check post through which the goods crossed the states border (in the case of transport through Road)

Name of Transporting agency

No & date of LR/RR/Air way bill Etc.

(1)

(2)

(3)

(4)

(5)

(6)
           




TO GET REFUND OF TAX TO FOREIGN DIPLOMATIC, UN AGENCIES

                                                         See Rule 49.

 




TO GET REFUND OF INPUT TAX REMAINING UNADJUSTED AT THE END OF THE YEAR

         See G.O on VAT Refund




TO GET REFUND / REIMBURSEMENT OF FORFEITED AMOUNT

  • FILE YOUR APPLICATION WITH IN ONE-YEAR IN FORM No. 21D.
  • FILE ORIGINAL BILLS.
  • FOR MORE DETAILS: See Section 72(3).

                                                See Rule 56.