Refund Claim-Final PPT

Report
By CA Atul Gupta
Type of Refunds
•
•
•
•
•
In case of Export of Services
In case of Export of Goods
For SEZ Units/developers
Refund under Rule 5B of CENVAT Credit Rules
Refund of excess/wrong Service Tax Paid.
By CA Jai Prakash Aggarwal
What is Export of Service?
Who can File Refund Claim?
Frequency of Refund Claim.
Quantum of Refund Claim.
Time Limit for Filing Refund Claim
Where to be Filed?
Major Diff b/w Old Provisions and New Provisions.
Procedure for Filing Refund Claim.
Essential Documents
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
S.
No.
By CA Atul Gupta
Old Provisions
New Provisions
S. No.
By CA Atul Gupta
Old Provisions
New Provisions
By CA Atul Gupta
.
By CA Atul Gupta
By CA Atul Gupta
Nature of Exporter
Who can File Refund Claim?
Relevant Rule and Notification
Frequency of Refund Claim.
Quantum of Refund Claim.
Time Limit for Filing Refund Claim
Where to be Filed?
Procedure for Filing Refund Claim.
Essential Documents
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
.
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
Relevant Notification and Provisions
Ab-Initio Exemption Versus Refund Claim
Frequency of Refund Claim.
Quantum of Refund Claim.
Time Limit for Filing Refund Claim
Where to be Filed?
Essential Documents
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
Refund
=
Claim
By CA Atul Gupta
Turnover of SEZ * service tax paid
Unit/Developer
on services used
Total Turnover of for SEZ and DTA
All Units/Developer
commonly
+ Service tax paid
on services used
exclusively
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
Relevant Rule and Notification
Specified Services
Frequency of Refund Claim.
Quantum of Refund Claim.
Time Limit for Filing Refund Claim
Where to be Filed?
Essential Documents
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
Unutilized CENVAT credit taken on inputs
and inputs services during the half year for
providing partial reverse charge services
A
B
=
=
By CA Atul Gupta
CENVAT credit taken on
inputs and input services
during the half year
=
(A)- (B)
Turnover of output service under Partial
Reverse Charge during the Half Year
(*)
Total Turnover of Goods and Services
during Half Year
Service Tax paid by the service provider for such partial reverse charge
services during the half year
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
Reasons for Excess/Wrong Payment
Legal Provisions
Unjust Enrichment
Time Limit for Filing the Refund Claim
Where to be Filed?
Essential Documents Required for Refund
Reasons for Excess/Wrong Payment of Service tax
By CA Atul Gupta
By CA Atul Gupta
By CA Atul Gupta
S. No.
Situation
1.
Refund Claim of Tax paid Wrongly – Omitted to Avail
Exemption
Refund Claim of Tax paid Wrongly - Twice Payment done
Refund to Exporter of Goods or Exporter of Service
Refund of CENVAT Credit
2.
3.
4.
By CA Atul Gupta
Check Unjust
Enrichment
Yes
No
No
No
By CA Atul Gupta
Where
to Filed?
Where
By CA Atul Gupta
Essential Documents
By CA Atul Gupta

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