Section 12 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
12. Manner of reimbursement.
(1)The jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall scrutinize the entitlement to the claim of tax reimbursement and shall verify such claim with reference to return submitted by the unit, electronic cash ledger and challans of payment of State tax on GSTN common portal, monetary ceiling and whether the bank account derails given in the application for tax Reimbursement match with the bank details Furnished by the unit on the GST portal. On being satisfied in all respect, the jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, within 7 days of the receipt of the application for reimbursement of tax, send the records of the case along with his recommendations to the Zonal Deputy Commissioner of State tax with his specific recommendations. While forwarding the proposal to the Zonal Deputy Commissioner of State tax, file jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, specifically mention the following, among other things:(a)total quantum of monetary ceiling granted to the unit,(b)cumulative tax incentive already availed (during VAT period)(c)cumulative tax reimbursement (during GST regime) already availed upto the end of the previous month before filing the claim for reimbursement under consideration,(d)Balance amount for which reimbursement is available against the claim for reimbursement under consideration [(d) (a) - (b) (c)](e)The amount of reimbursement claimed by the unit Which is under consideration,(f)Balance amount available against future reimbursement [(f) = (d) -(e)], and(g)Full period of eligibility : .................... years (from ..................... to .............................).(2)The Deputy Commissioner of State tax shall examine thoroughly the reimbursement proposal and on being satisfied, forward the same to the Commissioner of State tax with his specific recommendations Within 7 days of the receipt of the tax reimbursement proposal by him.(3)(a)Where the amount of tax to be reimbursed to an eligible unit does not exceed fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a Tax Reimbursement Committee consisting of the Commissioner of State tax (Chairperson), Additional/Joint Commissioner of State tax, Additional/Joint Commissioner of State tax (Member-Secretary) and a representative of the Commissioner of Industries, Assam, which shall be notified by the Commissioner of State tax.(b)Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a State Level Tax Reimbursement Committee consisting of the Additional Chief Secretary/Principal Secretary, Finance (Chairperson), Commissioner of State tax, Additional/Joint Commissioner of State tax (Member Secretary), Additional/joint Commissioner of State tax and a representative of the Commissioner of industries, Assam, Which shall be notified by the Finance (Taxation) Department.(4)Every month, the Tax Reimbursement Committee or State Level Tax Reimbursement Committee, as the case may be, shall examine the reimbursement proposals placed before it and on being satisfied, shall make recommendations for sanctioning the reimbursements.(5)Based on the recommendations of the Tax Reimbursement Committee or State Level Tax Reimbursement Committee, the Commissioner of State tax, within 15 days of such recommendations, shall pass an order sanctioning the tax reimbursement and shall issue refund advice in the formal annexed at Annexure-10 directly to the Cyber Treasury, Dispur with an intimation to the Office of the jurisdictional Assistant Commissioner of State tax or Superintendent of State tax and to the concerned eligible unit(s) and such refund advice may also be issued electronically to the Treasury. The Commissioner of State tax may issue a single consolidated sanction order covering number of eligible units for a particular period.(6)The tax reimbursement shall be made from the concerned head of account "2040-00-001 4844 301 (i.e, major head : "2040-Taxes on sales, trade, etc,, sub-major head : "00", minor head "001", sub-head : "4844 Reimbursement of Assam State GST", and sub-sub head : "301 Reimbursement of Assam State GST under Assam Industrial Exemption Scheme").(7)On the basis of such refund advice, the Treasury Officer shall invariably within three working days of the receipt of refund advice, transfer electronically the sanctioned amount of tax reimbursement directly to the bank accounts of the eligible units, indicated in the refund advice,(8)The Treasury Officer shall, on receipt of the scroll from the bank or otherwise, forthwith send a payment advice list to the Commissioner of State tax.(9)Reimbursement amount under this Scheme shall be worked out on monthly basis for which claims shall be filed on a monthly basis.(10)The jurisdictional Assistant Commissioner of State tax or Superintendent of State tax of every unit office shall maintain detail records of the tax Reimbursement granted to each unit and submit a monthly statement to the Commissioner of State tax giving the details of tax reimbursement sanctioned by him.(11)The Commissioner of State tax or the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity, capacity utilization and decide on the basis of the same, if the quantum of supply have been correctly declared.(12)Notwithstanding anything contained in this para, the Finance (Taxation) Department, may, by an order, simplify the procedure of tax reimbursement to ensure that the tax reimbursement is made within a reasonable time frame.
