Download Kerala VAT FORM No. 21 C: APPLICATION for Claim of Refund of Tax In The Case Of Export under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 47
(1) Every dealer who claims a refund under section 13 shall submit an application in Form No. 21C to the assessing authority concerned not later than three months from the date on which the goods have been exported. Along with the application the dealer shall also submit the following,-
(i) a copy of the Bill of Lading, Air way Bill or similar document evidencing export of the goods, duly certified by the Customs authorities,
(ii) a certificate from the Bank to prove receipt of payment from the foreign buyer.
(iii) Declarations in form No.21 J from the dealer who collected the tax in respect of which refund is claimed.
(iv ) Declarations in form No.21G where the sale by the dealer claiming refund falls under sub-section (3) of section 5 of the Central Sales Tax Act, 1956(Central Act 74 of 1956)
Provided that the assessing authority may condone, for reasons to be recorded in writing, any delay in the filing of the statement or other documents aforesaid.
(2) The burden of proving that a dealer is entitled to the refund under this rule shall be on the dealer who claims the refund.
(3) (i) On receipt of the application in Form No. 21C the assessing authority shall, if it is
satisfied after such enquiry as it considers necessary, that input tax credit has not beenavailed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order in form No. 21 K refunding the tax within three months from the date on which the dealer submitted all the relevant records rectifying the defects, if any, pointed out.
(ii) Where the dealer claiming refund under sub-rule (1) had claimed input tax credit in respect of any purchase in relation to which refund is claimed, which could not be set off till date, refund shall be allowed under clause (i) and the input tax credit carried over shall be reduced by the amount of the refund allowed.
(iii) If the application submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order, it shall, after making such enquiry as it considers necessary and recording the reasons in writing, pass such orders as it thinks fit.
The Assessing Authority shall, before passing any such order, give the dealer an opportunity of being heard.
(4) Notwithstanding anything contained in the foregoing sub-rules, the assessing authority may issue refund of the input tax claimed in Form No. 21 C without pre-verification where the dealer claiming such refund furnishes security, in the manner specified in clause (f) of sub-rule (2) of Rule 19, covering the amount for which refund is claimed.
(5): Where a dealer eligible for refund under this rule is liable to pay any tax or other amount under the Act or where he is found to be in arrears of tax or other amount under the KGST Act 1963, Central Sales Tax Act, 1956, or the Kerala tax on Entry of Goods into Local Areas Act,1994, the assessing authority shall adjust the amount to be refunded towards tax or other amount due from the dealer under any of the said enactments and the balance remaining aftermaking such adjustment shall be refunded to the dealer.