Refund of service tax under gst regime

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 April 2018 My client is in the education sector who provides membership to organizations. they received a certain amount along with service tax for the purpose of membership.
now after rolling of new GST regime, they have to refund a certain amount of some members received as membership fees. As no service was given during the period, members are asking for the refund of service tax amount too. now under GST regime, how is it possible to refund the service tax amount relating to the pre-GST period.

Expert : Anonymous

Expert : Anonymous (Expert)

04 April 2018 You have to return such amount & issue debit note for same & reverse the tax payable by you.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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05 April 2018 You have to claim refund of service tax as per the esrtwhile statute of servicetax.

Querist : Anonymous

Querist : Anonymous (Querist)

05 April 2018 MS. Kejriwal.. so you are saying that i should re-file all returns relating to previous period

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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05 April 2018 Since you have received service tax, now non-provision of service amounts to excess payment of service tax to the Government. Hence you have to claim refund under service tax statute.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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05 April 2018 The claim has to be made as per Section 11B of the Excise Act made applicable to service tax statute as per Section 83 of service tax. The refund has to be made in prescribed format within one year of payment of duty along-with necessary evidence for payment of tax, and subject to clause of unjust enrichment.

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