Section 11 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
11. Application for tax reimbursement.
(1)The eligible unit holding a Certificate of Entitlement shall file an application in the format annexed at Annexure-9 for reimbursement of the State tax (SGST) paid in cash, other than the amount of tax paid by utilization of input tax credit, to the jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, the due date for filing such application shall be thirty days of the due date of payment of tax under the Assam Goods and Services Act, 2017 if such tax is paid within the due date or thirty days of the payment if such payment is made after due date, relating to the month to which the claim relates:Provided that, if the applicant unit is prevented by sufficient cause from filing tire application for reimbursement of the State tax within aforesaid period of thirty days, the unit may furnish such application within a further period of thirty days along with the application for succeeding month:Provided further that in respect of periods after coming of the Assam Goods and Services Tax Act into Force but prior to the date of notification of the Reimbursement Scheme, the applications for reimbursement for the first time shall be filed separately for each month within sixty days of such date of notification:Provided also that the Commissioner of State tax may extend such period by a further period of one hundred twenty days on application by the concerned unit.(2)The Commissioner of State tax may, by an Order, provide for online furnishing of the application for reimbursement of the State tax through a portal as may be specified in such order.(3)The application for tax reimbursement shall be made by the eligible unit only after the payment of State tax (SGST) has been made for the month to which the claim relates, in cash after utilization of input tax credit, if any and after filing the relevant return,(4)A unit which has not been issued the Eligibility Certificate and the Certificate of Entitlement, shall not be eligible to apply for tax reimbursement under tills Scheme till issuance of Such Certificates:Provided that an eligible unit, which has nor been granted Eligibility Certificate and the Certificate of Entitlement within a period of 12 (twelve) months of making application for issuance of such Certificate, may thereafter make an application to the Commissioner of State tax for allowing it to claim reimbursement of State tax (SGST) provisionally subject to payment of SGST and furnishing of return, if such unit Furnishes a bank guarantee equivalent to the amount of tax reimbursement claimed, For the period during which its application for Eligibility Certificate has remained pending for disposal. Such bank guarantee must remain valid till the issuance of Eligibility Certificate and Certificate of Entitlement. If for any reason, the Eligibility Certificate is not granted to the unit on rejection of the application for Eligibility Certificate, the amount of tax reimbursed shall be recovered as if it is a tax payable under this Act along with a simple interest @18% per annum thereon from the date of reimbursement till the date of payment. Otherwise, on gram of the Eligibility Certificate and Certificate of Entitlement, the provisional reimbursement shall be deemed to have become final and the concerned Assistant Commissioner of State tax or the Superintendent of State tax shall release the Bank guarantee furbished by the eligible unit at the time of grant of provisional reimbursement, after following the procedure laid down for tax reimbursement in para 12.
