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GST: Tax refund on stocks without invoice may go up


40% relief may be increased to 60% at Council meet today
In some relief for businesses, the goods and services tax (GST) Council might on Saturday enhance the refund limit for input taxes already paid on existing stock with traders without an invoice to around 60 per cent, up from the 40 per cent decided earlier.This comes after strong demand from industry.

Companies have argued that a partial credit refund will adversely impact the supply chain, as most distributors would like to get into the GST regime with zero held over inventory. Business´ demand for enhancement of the refund limit ranges between 60 and 100 per cent.“We will address the concern.

We have proposed enhancing the limit from the current 40 per cent to somewhere close to 60 per cent. But, we also have to balance our revenues.We cannot give out more refunds than the tax revenues.We will give 100 per cent refund if the invoice is furnished,” said a government official, who did not wish to be named.

Under the GST, tax paid on stock transfers is fully available as input tax credit.However, in the current system, dealers do not get any input tax credit on excise duty paid.The government is also likely to propose a mechanism or guideline for highvalue items where substitute documents could be furnished in the case of unavailability of bills to avail of full credit refund.

The draft transitional credit rules provide for some respite by way of 40 per cent deemed credit on the Central GST portion.“We want industry to get 100 per cent refund for taxes already paid on inputs.So, we will also mention supporting documents that could be declared if the invoice is not available.

Maybe proof from the buyer company will do,” said another official.With about four weeks to go for the GST rollout from July 1, the Council meeting (chaired by Union Finance Minister Arun Jaitley, with state counterparts as members) is expected to finalise rules for the transition and returns.

“Industry has demanded an increase in this 40 percent limit as this is not sufficient to off set the loss traders might incur on transition stock, particularly where the GST rate is 28 per cent (as against the current value added tax of 13-14 percent),” said Pratik Jain, leader, indirect tax, PwC India.

If the limit is increased, headded, it would be good news for companies which have seen a dip in sales over the past couple of months due to the apprehension regarding loss of tax.

Other items The Council will also take up the structure of the anti-profiteering body under the GST regime. Rates for the remaining seven items where these have not been finalised—gold, textiles, footwear, handicrafts, agricutural implements, etc, too will be discussed.

Business Standard New Delhi, 03rd June 2017

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