GEXCOM/RFD/GST/810/2024-CGST-DIV-1-ERD-COMMRTE-SALEM

I/1886172/2024

भारत सरकार
GOVERNMENT OF INDIA
केंद्रीय कर आयुक्त का कार्यालय
OFFICE OF THE COMMISSIONER OF CENTRAL TAX
नंबर.१ , फोल्क्स कंपाउं ड , अनीमेडु, सेलम - ६३६००१
NO.1, FOULK COMPOUND, ANAIMEDU, SALEM - 636 001
दू रभाषन. :०४२७ – २५२९१२७ ईमेल आईडी.:slmiad-cgst@gov.in
PHONE : 0427 - 2529127 E-Mail ID.:slmiad-cgst@gov.in

File No.:GEXCOM/ADT/RFD/GPA/2359/2024-ADT-O/o COMMR-CGST-SALEM

Date : 23-02-2024

Sir / महोदय,

Subject: Submission of Post Audit Report– File No.: GEXCOM/RFD/GST/810/2024-CGST-

DIV-1-ERD-COMMRTE-SALEM Reg.
******

1. GST-RFD-01A ARN & Date AA330723065145E

Dated
21/07/2023
2. Legal Name/ Trade Name PRAKASH - TRADE NAME
: ARULMURUGAN
SPINNERS
3. GSTIN 33CLRPP2909M2ZH
4. Type of Refund Unutilized ITC (Inverted
duty structure)
5. Tax period(s) From 01/11/2022 To
31/03/2023
6. Date of filing of refund claim 21/07/2023

7 Whether filed within stipulated period under Section 54 Yes

of CGST ACT, 2017
8 Amount claimed as refund 547063
9 Amount rejected 0
10 Amount Sanctioned 547063
11 RFD-06 Order No. & Date ZJ3309230091468 Dated
9/8/2023
12 Whether RFD 06 issued within 60 days Yes
49 Days
13 Whether the refund claimed amount has been The ARN itself is proof of
debited in Electronic credit ledger in terms of sub-rule debit as per Advisory 26
3 of Rule 89 of CGST Rules? of DG systems.
14 Whether relevant documents enclosed Yes
15 Whether ‘Net ITC’ has been arrived as per Rule 89(5) Yes
of CGST Rules?
16 Whether tax payable on inverted rated supply as per Yes
rule 89(5) of CGST Rules?
17 Whether “Turnover of inverted rated supply of goods Yes
and services” and adjusted total turnover has been
 GEXCOM/RFD/GST/810/2024-CGST-DIV-1-ERD-COMMRTE-SALEM

I/1886172/2024

arrived at as per Rules 89(5) of CGST Rules 2017?

18 Whether any NIL rated/exempted supplies reported in No
GSTR3B and GSTR1 returns?
19 Whether the Claimant has filed the Statement-1 [Rule Yes
89(5)] and Statement 1A[Rule 89(2)(h)] along with the
refund claim, and the same have been verified ?
20 Whether the Claimant is eligible for refund of Yes
accumulated ITC due to inverted tax structure on their
output supplies?
(Refer Notification No.5/2017-CT(Rate) dated
28.06.2017 as amended.)
21 Whether the eligible refund amount has been Yes
calculated as per the formula prescribed under Rule
89(5) of CGST Rules, 2017?
22 Whether any dues and pending recovery from the No
applicant has been deducted as per provision of
Section 54(10) of CGST Act.(as per para 2.1.1 (f) of
Board’s Instruction No.03/22-GST dated 14.06.2022
23 Whether any interest towards delay in processing of No
refund claim was paid?
24 Whether the refund amount sanctioned is in order? Yes
25 If not, briefly mention about the discrepancies -
noticed, and action to be taken.
26 Other remarks, if any. -

The above Refund Claim has been verified and Post Audit Clearance granted for
further necessary action. This report issues with the approval of Assistant Commissioner
(IAD). यह रिपोर्टसहायक आयुक्त (आईएडी)केअनुमोदनसेजारीकीजातीहै ।

भवदीय/ Yours faithfully

(S. THILIP BASHA)

SUPERINTENDENT (AUDIT)
HQRS :: SALEM
To
The Assistant Commissioner of GST & C.Ex., Erode I Division, Erode
The Superintendent of GST & C.EX(Tech), Erode I Division, Erode.

The Assistant Commissioner of GST and Central Excise, Review Section,

Headquarters, Salem.

The Superintendent of GST & C.Ex(Review), Hqrs,Salem- 636 001.