Template Description

This declaration template is issued on the official letterhead of a company for compliance under the second proviso to Section 54(3) of the CGST Act. The document is a 1-page customizable MS Word file, designed for submission to the Assistant Commissioner of Goods & Service Tax. The intended audience includes businesses involved in exports, GST practitioners, and legal professionals.

Understanding a Declaration under Section 54(3) of GST Act

Terminologies:

• 'GST Refund under Section 54(3)' refers to a refund claim for unutilized input tax credit (ITC) on account of zero-rated supplies, such as exports, as specified under the CGST Act.
• 'Second Proviso to Section 54(3)' specifies that no refund of unutilized ITC shall be allowed for goods or services subjected to export duty.
• 'Declaration' means a formal statement made by the exporter confirming that the goods exported are not subject to any export duties.

Procedure for Submitting the Declaration:

Use Company Letterhead:

• Prepare the declaration on the company’s official letterhead.
• Include the company name, address, and GSTIN at the top of the document.

Address to GST Officer:

• Address the declaration to the Assistant Commissioner of Goods & Service Tax in the appropriate jurisdiction (Ghatak) and city.

Details of Entity and Period:

• Mention the name of the company, GSTIN, and full address of the entity.
• Clearly state the name and designation of the signatory.

Declare Compliance with Section 54(3):

• Formally declare that the goods exported during the specified period (to be mentioned as [DD/MM/YYYY]) are not subject to export duties.
• Ensure compliance with the second proviso to Section 54(3) of the CGST Act.

Signature of Authorized Representative:

• The declaration must be signed by an authorized person, such as the Managing Director or a senior officer of the entity.
• Ensure that the designation and name of the signatory are clearly stated.

Key Considerations:

• The authorized signatory must ensure they have the proper authority to submit the declaration on behalf of the company.
• Verify the export details to ensure that the goods are not subject to export duty, as false declarations may result in penalties or rejection of the refund application.
• The declaration should be in compliance with the second proviso to Section 54(3) to avoid delays in the GST refund process.

Conclusion

This declaration is critical for exporters seeking GST refunds for unutilized input tax credit under Section 54(3) of the CGST Act. The template helps businesses formally confirm compliance with the proviso that their exported goods are not subject to export duties. Proper use of this document can expedite the refund application process, ensuring smooth and efficient interactions with GST authorities.