Internal Review Cell (IRC) for GST Refund is the department that is responsible for reviewing the refunds that are claimed by Taxpayers. The Central Board of Indirect Taxes and Customs (CBIC) has issued instructions regarding the constitution of Internal Review Cell (IRC) for GST Refund for the ease of Taxpayers. The CBIC has issued instruction vide Circular No. 135/05/2020-GST dated 31.03.2020.
The CBIC has issued instructions to all the Chief Commissioners of Central Tax to constitute an Internal Review Cell (IRC) for GST Refund. IRC is responsible for reviewing the refund claims that are made by Taxpayers. The IRC should have an officer of the rank of Deputy Commissioner or Assistant Commissioner as the in-charge. The IRC is responsible for reviewing the refund claims that are filed by the taxpayers and to ensure that the refund claims are processed within the stipulated time frame.
The CBIC has also instructed that the IRC should consist of two officers who are well-versed with the GST law and procedures. The two officers should not have any role in the processing of the refund claim. The officers in the IRC should have access to all the relevant documents and information that are required for the review process. The IRC should also have access to the information and documents that are available with the GST Network (GSTN).
The IRC is responsible for reviewing the refund claims that are filed by the taxpayers. The IRC should ensure that the refund claims are processed within the stipulated time frame. The IRC should also verify the following:
The IRC should verify the refund claims within 15 days from the date of receipt of the refund application. In case the IRC finds any discrepancies or inconsistencies in the refund application, the IRC should communicate the same to the taxpayer within 7 days from the date of such observation. The taxpayer should respond to the observations made by the IRC within a period of 7 days from the date of receipt of such observation.
The IRC should complete the review process within 30 days from the date of receipt of the refund application. If the refund claim is found to be in order, the IRC should send the same to the GSTN for processing the refund. The GSTN should process the refund within 7 days from the date of receipt of the refund claim from the IRC. The amount of refund should be credited to the bank account of the taxpayer through ECS or RTGS.
The IRC is responsible for reviewing the refund claims that are filed by the taxpayers. The IRC should ensure that the refund claims are processed within the stipulated time frame. The IRC should also verify that the refund claims are complete in all respects and the amount claimed as refund is admissible as per the provisions of the GST Act. It is mandatory for all the Chief Commissioners of Central Tax to constitute an Internal Review Cell (IRC) for GST Refund.
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