Download Arunachal Pradesh VAT FORM DF-06 Arunachal Pradesh Goods Tax Refund Form – Embassies, International and Public Organisations and Staff As per Rule 48 of the Arunachal Pradesh Goods Tax Rules, 2005 Refund of tax for embassies, officials, international and public organisations (Section 43):
(1) Conditions of Refund:Subject to sub-rule (2), an organisation listed in the Sixth Schedule (in this rule called “the organisation”) may apply for the refund of the tax borne by it or by a qualified person on the purchase of goods if:
(a) the goods are purchased by the organisation or the qualified person;
(b) the goods (other than petrol, diesel and other fuels) are for the official use of the organisation or are for the personal use of the qualified person as detailed in the Sixth Schedule;
(c) each purchase relates to
(i) taxable goods purchased from a registered dealer in a single transaction recorded on a single tax invoice, of a value greater than Rupees 1,000; or
(ii) an import above a value of Rupees 10,000 but not including non-taxable imports;
(d) such other restrictions or conditions as may be notified by the Commissioner have been satisfied.
(e) the goods are for official use by the organisation or for personal use by eligible members of its staff;
Provided that, where the goods are not used or consumed by the organisation or its eligible staff making the application, no
refund shall be made, unless the goods have been disposed of (other than by way of sale) to another organisation in Schedule
VI ; and
(f) an authorised official of the organisation agrees, in writing, at the time of making the application for the refund, to repay to the Commissioner the amount of the refund granted if the condition at paragraph (c) is violated.
(2)Form. A claim for a refund of tax under section 43 shall be made using Form FF-06. The form –
(a) will be furnished by the organisation on behalf of itself and every qualified person attached to the organisation for whom a refund of tax may be claimed;
(b) shall report the transactions occurring in the prior quarter for which a refund of tax is claimed; and
(c) shall be an exhaustive report of all the claims for a refund of tax of the organisation and every qualified person attached to the organisation.
Explanation.- For the purpose of this rule, the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim.
(3) Signing of Form. The form shall be signed by the Chief of the Organisation or a person duly authorized by him. In case the form is signed by an authorized signatory, the form shall be accompanied by the letter of authorization.
(4) Time of filing. A claim for a refund of tax may be made for each quarter. The Form FF-05 should be filed within a period of 28 days from the end of the relevant quarter covering all purchases for which the tax invoices have been issued in that quarter.
(5) Place of lodgement. An application for refund made under this rule shall be lodged only at the Office of the Commissioner of Arunachal Pradesh Goods Tax.
(6)Refund when due. Where an application for refund is made by an embassy or a diplomat eligible to file such application in the
prescribed form, manner and time, the refund shall be due within 30 days from the day when the Commissioner receives the
(7) When the Commissioner is satisfied, after such scrutiny of documents and such enquiries as he considers necessary, that a refund is admissible, he shall determine the amount of the refund due and record an order in Form FU-02 sanctioning the refund and recording the calculation used in determining the amount of refund ordered.
(8) Manner of payment. The amount of any refund shall be paid to a single account with a bank nominated by the organisation and
any deposit made by the Commissioner to the account shall be deemed to be paid to the organisation and to every qualified person.
(9) A refund made to the organisation shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a payment.
(10) Subject to the restrictions and conditions notified by the Commissioner, for the purposes of this rule, a “qualified person” means a person referred to in Sixth Schedule .
(11) The organisation claiming a refund under this rule shall be required to retain all tax invoices based on which such refund is claimed for a period of 1 year from the date on which the refund is made.