I have Applied for refund of Rs 50001 for pre deposit paid at the time of filling appeal. Later appeal come in my favour,
Gst officeer asking for declaration as per circular 125/44)2019 as supporting documents.
Is there any format available pls share?
Is this mandatory to submit?
Yes, submitting a self-declaration is a mandatory statutory requirement for processing your pre-deposit refund. Because your claim (₹50,001) is under ₹2 Lakhs, you must explicitly declare under Rule 89(2)(l) that the financial burden of this pre-deposit was borne entirely by you and not passed on to any other person. You can copy the standard format provided above onto your company letterhead, sign it, stamp it, and upload it for the proper officer.
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