ORDER NO. 3/2018-CENTRAL TAX (RULE 97(4)) CGST RULES, 2017

The Order No. 3/2018-Central Tax (Rule 97(4)) CGST Rules, 2017 has been issued by the Central Board of Indirect Taxes and Customs (CBIC).

The order pertains to the procedure for claiming refund of the amount deposited by the appellant for filing an appeal before the Appellate Authority or the Appellate Tribunal.

The order states that the appellant can claim a refund of the amount deposited within a period of 60 days from the date of the order passed by the Appellate Authority or the Appellate Tribunal.

The refund will be granted only if the appellant has not filed an appeal against the order of the Appellate Authority or the Appellate Tribunal.

The order also specifies the procedure for claiming the refund, which includes filing an application in Form GST RFD-01 and submitting it to the jurisdictional officer.

The order is expected to provide relief to taxpayers who have deposited an amount for filing an appeal and subsequently decide not to pursue the matter further.

Taxpayers should be aware of the provisions of the order and ensure that they comply with the requirements for claiming a refund.