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RULES OF COMPOSITION SCHEME
GUPTA DIGITAL on 07/01/2017 at 5:54am (UTC)
 Composition Scheme Rules under GST
Updated on Jun 09, 2017 - 12:50:28 PM
Composition Scheme Rules under GST provide for all the procedural compliance w.r.t. intimation for Composition Scheme, effective date for levy, conditions and restrictions on levy, validity of levy and rate of tax.

A. Intimation and Effective date for Composition Levy
For persons already registered under pre-GST regime
Any person being granted registration on a provisional basis (registered under VAT Act, Service Tax, Central Excise laws etc) and who opts for Composition Levy shall file an intimation in FORM GST CMP-01, duly signed, before or within 30 days of appointed date. If intimation is filed after the appointed day, the registered person:

a) Will not collect taxes

b) Issue bill of supply for supplies

FORM GST CMP- 03 must also be filed within 60 days of exercise of option:

a) Details of stock

b) Inward supply of goods received from unregistered persons held by him on the date preceding the day of exercise of option

2. For persons who applied for fresh register under GST to opt scheme
For fresh registration under the scheme, intimation in FORM GST REG- 01 must be filed.

3. Registered under GST and person switches to Composition Scheme
Every registered person under GST and opts to pay taxes under Composition Scheme, must follow the following:

a) Intimation in FORM GST CMP- 02 for exercise option

b) Statement in FORM GST ITC- 3 for details of ITC relating to inputs lying in stock, inputs contained in semi-finished or finished goods within 60 days of commencement of the relevant financial year

B. Effective date for composition levy
a) The option to pay tax under Composition Scheme shall be effective:

For persons already registered under pre-GST regime: Appointed Day
Registered under GST and person switches to Composition Scheme: Filing of Intimation
b) For persons who applied for fresh register under GST to opt scheme

Option to pay tax under Composition Scheme shall be effective from:

where the application for registration has been submitted within thirty days from the day he becomes liable for registration, such date.
In the above case, the effective date of registration shall be the date of grant of registration.
C. Conditions and Restrictions for Composition Levy
The person opting for the scheme must neither be a casual taxable person nor a non-resident taxable person.
The goods held by him in stock on the appointed date must not be purchased from a place outside his state. The goods should therefore not be classified as:
Inter- state purchase
Imported Goods
Branch situated outside the State
Agents or Principal situated outside the State
3. Where the taxpayers deals with unregistered person, tax must be paid or no stock must be held

Composition Scheme Rules under GST
5. Mandatory display on invoices of the words ” composition taxable person, not eligible to collect tax on supplies”

6. Mandatory display of the words “Composition Taxable Person” on every notice and signboard displayed at a prominent place.Composition Scheme Rules under GST7. He is not a manufacturer of such goods as may be notified by the Government during the preceding financial year

D. Validity of Composition Levy
It depends on fulfillment of conditions (discussed above), however an eligible person for scheme may also opt out of the scheme by filing an application. In case Proper Officer has reasons to believe that taxpayer is not eligible for scheme or contravened any Rules or ACT, he may issue show cause notice followed by an order denying the entailment of scheme.
Composition Scheme Rules under GST
E. Rate of Tax
The rate of tax prescribed for different categories of registered persons have been described below:

rate

F. Composition Scheme Rules under GST- Compliance
Composition Scheme Rules under GST provides for submission of different forms meant for respective purposes followed by due date for submission of such forms, which are as follows:

Composition Scheme Rules under GSTAll the above mentioned forms must be duly signed and filed electronically on Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.

G. Conclusion
Any person who opts for the scheme will be deemed to have been opted for all the places of business having the same registered PAN. Hence, you may not choose any one of all the place of business to be registered under scheme.

Composition Scheme Rules under GST have been targeted to be strict and crisp for the persons availing the Composition Scheme.
 
BENEFITS OF COMPOSITE SCHEME
GUPTA DIGITAL on 07/01/2017 at 5:52am (UTC)
 Benefits of Registering under GST Composition Scheme
Updated on Jun 30, 2017 - 05:05:58 PM
In this article, we shall discuss the benefits of registering under the GST Composition Scheme even if you are not liable for GST Registration according to turnover.

Benefits of Composition Scheme

What is the Composition Scheme Under GST?
Section 10 of the GST law contains the provision with respect to the registration of a taxpayer under composition scheme. The basic principle underlying the composition scheme is to minimize the burden of compliance for small taxpayers. There are around 8 million taxpayers that are expected to be migrated from the current laws into the GST regime. However, many of these taxpayers will have limited turnover and may not have requisite resources and expertise to comply with all the procedures mentioned under the GST.

Accordingly, the government has come up with composition scheme wherein any taxpayer whose turnover is below Rs 75 lakhs can choose not to register as a normal taxpayer. Instead, he may choose to get registered as a taxpayer under composition scheme and pay taxes on his supplies at a nominal rate. However, he shall not be eligible to issue a tax invoice and cannot utilize the credit of input tax paid as a result thereof.

Benefits of Registering under GST Composition Scheme
Below are some of the prominent reasons why you should choose to get registered as a supplier under the composition scheme:

Limited Compliance: Under the composition scheme, the taxpayer is required to furnish quarterly return only, and thus he need not worry on record keeping and can focus on his business more rather than being occupied in compliance procedures.
Limited Tax Liability : Another benefit of getting registered under the composition scheme is that the tax rate for such taxpayer is nominal under the GST Law.
Benefits of Registering under GST Composition Scheme



Refer the table below to understand the benefit for small taxpayers:

Particulars Description Registered as a Normal Taxpayer Description Registered as a Taxpayer under Composition Scheme
A Total Sale Value 118000 Total Sale Value 118000
B Sales Value exclusive of taxes 100000 Sales Value exclusive of taxes 115686
C GST @ 18n sales value 18000 GST @ 2n sales value 2314*
D Input Purchases 70000 Input Purchases 70000
E GST @ 182600 GST @ 182600
F Total Purchase Value (D+E) 82600 Total Purchase Value (D+E) 82600
G Net GST Liability (C-E) 5400 Net GST Liability (only C) 2314
H Net Profit {A-(F+G)} 30000 Net Profit {A-(F+G)} 33086
*Under composition scheme, a supplier cannot collect tax separately in an invoice. Here breakup is given only for reference and understanding purpose.

Thus if you see in above example, a supplier registered under the composition scheme and supplying such goods to the consumer at similar rates is earning more profit and his tax liability is also lower.

High Liquidity: One of the major benefits of registering as a composition supplier is high fund availability in the business. A normal taxpayer will be required to pay output tax on his supplies at a standard rate and any credit of input is available only when his own supplier files a return online which shall reconcile with his own return. Thus a large chunk of his working capital will always remain blocked in the form of input credit. However for a supplier registered under the composition scheme, output liability will be nominal and he does not need to bother about return filing by his supplier. Thus if we refer to the above-mentioned case, for a normal taxpayer, apart from a higher tax liability of Rs. 3085 (5400-2315), a sum of Rs. 12,600 will remain blocked as input credit until his supplier file the required return. On the other hand, a supplier under the composition scheme is required to pay only Rs. 2315.
Level Playing Field: Just because a taxpayer has chosen to get registered under the composition scheme, it doesn’t necessarily mean he is losing the competitive edge. Since the profit margin of a supplier in composition scheme is more than a large taxpayer, such supplier can outplay the economies of scale of large enterprises by offering competitive prices and have a better hold on the local market of supply. Thus composition scheme ensures the interest of small suppliers carrying out intrastate transactions and provides with a sustainable and competitive supply market.
Hence, it can be said that composition scheme will be a growth driver for small taxpayers who are carrying out intrastate transaction and not import-export of goods. If any taxpayer carries out interstate transactions or gets into import-export transaction then the benefit of composition scheme is not available to such taxpayer and such suppliers are required to get registered as a normal taxpayer.
 
GST INFO
GUPTA DIGITAL on 07/01/2017 at 5:50am (UTC)
 Composition Scheme Under GST Explained
All your Queries under Composition Scheme Answered Here
Updated on Jun 29, 2017 - 12:26:03 PM
Goods and Services Tax is set to bring along a new regime of business compliance in India. Large organizations have the requisite resources and expertise to address these requirements. On the flip side, many startups and Small and Medium Enterprises (SMEs) may struggle to comply with these provisions. To resolve such scenarios, the government has introduced Composition Scheme under GST, which is merely an extension o the current scheme under VAT law.

When opting for the Composition Scheme under GST, a taxpayer will be required to file summarized returns on a quarterly basis, instead of three monthly returns (as applicable for normal businesses).



In this article, we have addressed some of the basic queries around Composition Scheme under Goods and Services Tax Law.

Q1. Who can opt for Composition Scheme?

Ans. Businesses dealing only in goods can only opt for composition scheme. Services providers have been kept outside the scope of this scheme. However, restaurant sector taxpayers may also opt for the scheme.

This holds true if your annual turnover is below Rs 75 Lakhs.

Q2. What is the tax rate applicable on a composition dealer?

Ans. A registered taxpayer, who is registered under the Composite Scheme will pay tax at a rate not more than 1or manufacturer, 2.5or restaurant sector and 0.5or other suppliers of turnover.

Q3. Must a Composition Dealer maintain detailed records?

Ans. No, a dealer registered under composition scheme is not required to maintain detailed records as in the case of a normal taxpayer.

Q4. Do Composition Dealers have the option to avail Input Tax Credit?

Ans. No, a Composition Dealer is not allowed to avail input tax credit of GST paid to their supplier.

Q5. Can a Composition Dealer issue Tax Invoice?

Ans. No. Since a Composition Dealer is not allowed to avail input tax credit, such a dealer cannot issue a tax invoice as well. A buyer from composition dealer will not be able to claim input tax on such goods.

Q6. Which returns are required to be filed by a taxable person registered under Composite Scheme?

Ans. The taxable person is required to furnish only one return i.e. GSTR-4 on a quarterly basis and an annual return in FORM GSTR-9A.

Q7. Is liability to pay taxes under Reverse Charge Mechanism covered under the Composite Scheme?

Ans. Any tax payable under Reverse Charge Mechanism will not be covered under the scheme. These taxes will be liable to be paid as a normal tax payer.

Q8. Can a Composition Dealer collect composition tax separately?

Ans. No, a Composition Dealer is not allowed to collect composition tax from the buyer.

Q9. What is the threshold limit to be eligible for Composition Scheme?

Ans. Any dealer whose aggregate turnover in a financial year does not exceed Rs. 75 Lakh can opt for composition scheme

Q11. Can a dealer involved in interstate supplies opt for Composition Scheme?

Ans. No, Composition Scheme is available only for intra-state supplies. If a dealer is involved in inter-State supplies, then he cannot opt for the scheme.

Q12. What are the penalties applicable on Composition Dealer in case of any default in tax payment?

Ans. If the tax administration has reason to believe that a composition dealer has wrongly availed the benefit under the composition scheme, then such a person shall be liable to pay all the taxes which he would have paid under the normal scheme. Also, he will be liable to pay a penalty equivalent to an amount of tax payable.This penalty will not be levied without giving a show cause notice to the dealer.

Q13. What are the transition provisions if a business transits from Composition Scheme under current regime to Regular Taxation under GST?

Ans. Taxpayers registered under composition scheme under the current regime will be allowed to take credit of input held in stock, or in semi-finished goods or in finished goods on the day immediately preceding the date from which they opt to be taxed as a regular tax payer.

Q14. What are the conditions for availing input credit on stock lying at the time of transition?

Ans. Following are the conditions which must be addressed by the taxpayer to avail credit on input at the time of transition from composition scheme to the normal scheme:

Such inputs or goods are intended to be used for making taxable supplies under GST law.
Taxpayer was eligible for CENVAT Credit on such goods under the previous regime, however, couldn’t claim it being under composition scheme.
Such goods are eligible for input tax credit under GST regime.
The taxpayer has legal evidence of input tax paid on such goods.
Such invoices were issued within a period of 12 months from GST applicable date.
Q15. What is the treatment for input credit availed when transitioning from normal scheme to Composition Scheme?

Ans. When switching from normal scheme to composition scheme, the taxpayer shall be liable to pay an amount equal to the credit of input tax in respect of inputs held in stock on the day immediately preceding the date of such switchover. The balance of input tax credit after payment of such amount, if any lying in the credit ledger shall lapse.
 
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GUPTA DIGITAL on 04/04/2017 at 2:20am (UTC)
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CANCELLATIN AND REFUND RULES
IRCTC on 07/04/2016 at 1:25am (UTC)
 Refund Rules and TDR Filing w.e.f. 12-NOVEMBER-2015
Authority:- Railway Board letter No.TCII/2003/2015/Refund Policy/1 dated 06-Nov-2015
The Gazette Of India Notification Dated 04-Nov-2015.
Ticket Booking/cancellation Hours: 00.20 HRS to 23.45 HRS
IRCTC Service Charges for I-Ticket (Service charge levied is not Refundable):-
Class Service Charge
Sleeper Class/Second Class (SL/2S) Rs.80/- per ticket plus service Tax
Higher Class
(1AC,2AC,3AC,CC,3E,FC,EC)
Rs.120/- per ticket plus service Tax
IRCTC Service Charges for E-Ticket (Service charge levied is not Refundable):-
Class Service Charge
Sleeper Class/Second Class (SL/2S) Rs.20/- per ticket plus service Tax
Higher Class
(1AC,2AC,3AC,CC,3E,FC,EC)
Rs.40/- per ticket plus service Tax
Refund Rules:- (i-ticket & e-tickets)
Reservation Failed Transaction:- (i-ticket & e-tickets)
If amount getting debited from customer account and ticket not issued, IRCTC will refund the entire Fare and
IRCTC service charges electronically(as credit to the relevant credit /debit card account used for the
transaction), but the bank/card transaction charges are likely to be forfeited.
IRCTC's payment reconciliation team works on a 24 x 7 basis, IRCTC offers no guarantees whatsoever for the
accuracy or timeliness of the refunds reaching the Customers card/bank accounts. This is on account of the
multiplicity of organizations involved in processing of online transactions, the problems with Internet
infrastructure currently available and working days/holidays of financial institutions.
Refund on cancellation:- (i and e-ticket)
The e-tickets shall be cancelled through internet and the refund of fare shall be credited to the account
from which booking transaction took place, after deducting the applicable charges and in case of itickets,
the ticket shall be cancelled at the reservation counter and thereafter on online application, due
shall be credited to the account from which booking transaction took place.
In case of e-tickets shall be cancelled online or online TDR shall be filed within the time limits
prescribed under these rules for obtaining refund.
All refund will be processed as per Extant Railway Refund Rules:
1. Cancellation Charges for Confirmed Tickets:-
The amount deducted is based on the time of cancellation and the status of your ticket. Detailed
explanations are given below:-
(a) If the ticket is presented for cancellation more than forty eight hours in advance of the scheduled
departure of the train, a minimum per passenger cancellation charges shall be deducted at the
flat rate:-
Class of your ticket Flat Cancellation charges per
passenger
AC First/Executive Class Rs.240
First Class/AC 2 Tier Rs.200
AC Chair Car/AC 3Tier/AC 3 Economy Rs.180
Sleeper Class Rs.120
Second Class Rs.60
(b)
If the ticket is presented for cancellation
between forty eight hours and upto
twelve hours before the scheduled
departure of the train
25wenty five) percent of fare subject
the minimum of the cancellation charge
referred to in clause 1(a)
(c)
If the ticket is presented for cancellation
within twelve hours before the scheduled
departure of the train and upto four
hours before the scheduled departure of
the train irrespective of distance
50ifty) percent of fare subject to a
minimum of the cancellation charge
referred clause 1(a)
(d) No refund of fare shall be admissible on the ticket having confirmed reservation
in case ticket is not cancelled or TDR not filed online upto four hours before the
scheduled departure of the train
(e) No refund of fare shall be admissible on RAC e-tickets in case the ticket is not
cancelled or TDR not filed online upto thirty minutes before the scheduled departure
of the train.

2. Cancellation Charges for RAC or Waitlisted Tickets:-
(a) In case of e-tickets shall be cancelled online or online TDR shall be filed within the time limits
prescribed under these rules for obtaining refund.
(b) Where a RAC ticket or wait-listed ticket is presented for cancellation, the refund of fare
shall be made after deducting the clerkage if the ticket is present for cancellation upto
thirty minutes before the scheduled departure of the train irrespective of the distance.
Clerkage Charge:-
Upto 30 minutes before the scheduled
departure of the train irrespective of
the distance
Clerkage charge Rs.60 per passenger
(c) No refund shall be granted on RAC ticket or wait-listed ticket after thirty minutes before the
scheduled departure of the train.
(d) Where confirmed reservation has been provided to RAC or wait-listed ticket holder at any time
upto final preparation of reservation chart, such ticket shall be treated as a reserved ticket and
cancellation charges shall be payable in accordance with clause 1(Cancellation Charges for
Confirmed Tickets):-
3. Cancellation Charges for Partially Confirmed Tickets
(a) In case of e-tickets shall be cancelled online or online TDR shall be filed within the time limits
prescribed under these rules for obtaining refund.
(b) In case, on a party e-ticket or a family e-ticket issued for travel of more than one passenger, some
passengers have confirmed reservation and others are on RAC or waiting list, full refund of fare,
less clerkage, shall be admissible for confirmed passengers also subject to the condition that the
ticket shall be cancelled online or online TDR shall be filed for all the passengers upto thirty
minutes before the scheduled departure of the train.
(c) In case of party e-ticket or family e-ticket issued for travel of more than one passenger, some
passengers have confirmed reservation and others are on the list of RAC or waiting list, then in
case of passengers or RAC or waiting list not travelling, a certificate shall be obtained from the
ticket checking staff to that effect and refund of fare shall be processed online through TDR,
indicating the details of the certificate issued by ticket checking staff and the online TDR shall be
filed upto seventy two hours of actual arrival of the train at passengers' destination and the
original certificate issued by ticket checking staff shall be sent through post to Group General
Manager/IT, Indian Railway Catering and Tourism Corporation Ltd., Internet Ticketing
Centre, IRCA Building, State Entry Road, New Delhi – 110055.
4. Full Wait list Ticket:-
(a) In case of wait-listed e-tickets on which of all the passengers is on waiting list even after
preparation of reservation chart, names of all such passengers booked on that Passenger Name
Record(PNR) shall be dropped from the reservation chart and refund of fare shall be credited to
the account from which booking transaction took place after deducting clerkage.
(b) In case of wait-list i-ticket, such tickets can be cancelled at the computerised Passenger
Reservation System(PRS) counter upto thirty minutes before the scheduled departure of the
train irrespective of the distance.
No refund of fare shall be granted on RAC or wait-listed ticket after thirty minutes before the
scheduled departure of the train.
5. Cancellation of Train:-
(a) e-tickets:-
In case of cancellation of trains, automatic full refund of fare on confirmed or RAC e-tickets shall
be directly credited to the account from which booking transaction took place and online
cancellation or filing of TDR shall not be required in such case.
(b) i-tickets:-
In case of i-ticket, the ticket can be cancelled upto 72 hrs after the scheduled departure of
train at any computerized reservation counter .
Note: Train Diverted – Please refer clause 14(9),14(10),14(11)
TDR shall be filed upto seventy two hours of schedule departure of the train at passengers boarding
station
6. Train Running More than Three hours Late and passenger not travelled:-
No cancellation charge or clerkage shall be levied and full fare shall be refunded to all
passengers holding reserved, RAC and wait-listed tickets, if the journey is not undertaken due
to late running of the train by more than three hours of the scheduled departure of the train from
the station commencing journey subject to the condition that
(a) In case of e-ticket, the TDR is filed online before the actual departure of the train for availing
full refund.
(b) In case of i-ticket, the ticket surrendered upto the actual departure of the train.
(c) In case the ticket is cancelled or surrendered or if the request for refund of fare is filed online
after the actual departure of train. No refund of fare shall be admissible.
7. Cancellation of tickets where railway administration is unable to provide accommodation:-
Where a railway administration is unable to provide accommodation for any reason whatsoever to
passengers holding reserved tickets, no cancellation charge shall be levied and full refund of fare
shall be granted to them if such tickets are surrendered for refund within three hours from the actual
departure of the train.
Provided that when the train is cancelled due to unforeseen circumstances such as accident, breach or
flood, the ticket is surrendered within three days excluding the scheduled day of departure of the
train.
8. Refund on partially used tickets:-
(a) Where a passenger terminates the journey enroute, a ticket deposit receipt (TDR) shall be issued
to the ticket holder by the station master of the station in lieu of surrender of the ticket. The original
certificate issued by ticket checking staff shall be sent through post to Group General Manager/IT,
Indian Railway Catering and Tourism Corporation Ltd., Internet Ticketing Centre, IRCA
Building, State Entry Road, New Delhi – 110055.
(b) In case of i-ticket, The TDR shall be issued only upto three days after the scheduled departure of
the train.
(c) In case of e-ticket, TDR is filed online upto 72 hours after the scheduled departure of the train.
(d) The TDR shall be issued to the passenger and the passenger may apply for refund of fare within
ten days from the date of commencement of journey.
9. Refund of certain fare on failure to provide air-conditioning facility in air-conditioned
coaches:-
(1) Where the air-conditioning facility could not be provided for a portion of journey, refund on
tickets issued for air-conditioned coaches shall be granted for such portion on the following basis
namely
(a) If the ticket is for air-conditioned first class, the difference between the air-conditioned first class
fare and first class fare;
(b) If the ticket is for air-conditioned II-tier or air-conditioned III-tier class, the difference between
air-conditioned II-tier or air-conditioned III tier class fare and sleeper class fare(Mail and Express);
(c) If the ticket is for air-conditioned chair car, the difference between air-conditioned chair car fare
and second class fare (Mail and Express);
(d) If the ticket is for executive class, the difference between the notified executive class fare for the
concerned section and first class fare (Mail and Express) for the concerned distance of that section.
In case of e-ticket, the online TDR shall be filed upto twenty hours of actual arrival of the train
at passenger’s destination and the original certificate (GC/EFT) issued by the ticket checking
staff (TTE) at the time of journey is to be send to following address: through post: Group
General Manager/IT, Indian Railway Catering and Tourism Corporation Ltd., Internet
Ticketing Centre, IRCA Building, State Entry Road, New Delhi – 110055.
In case of i-ticket, the original certificate (GC/EFT) issued by the ticket checking staff (TTE) at
the time of journey is to be send to following address: through post: Group General Manager/IT,
Indian Railway Catering and Tourism Corporation Ltd., Internet Ticketing Centre, IRCA
Building, State Entry Road, New Delhi – 110055
Refund will be processed through TDR only after receiving the original certificate (GC/EFT).
IRCTC will forward the claim to Concerned Zonal Railways under whose jurisdiction the
train destination falls. After receipt of the refund amount from the said Railway, refund
amount will be credited back to same account of user through which payment was made
through opted payment Gateway.
10. Refund of fare when passenger are made to travel in lower class for want of
accommodation:-
If the ticket holder of a higher class is made to travel in a lower class for want accommodation in the
class for which the ticket was issued, refund of the difference between the fare paid and the fare
payable for the class in which it is actually used.
In case of e-ticket, the online TDR shall be filed within two days of the date of issue of the
certificate (excluding the day of issue of the certificate) and the original certificate (GC/EFT)
issued by the ticket checking staff (TTE) at the time of journey is to be send to following
address: through post: Group General Manager/IT, Indian Railway Catering and Tourism
Corporation Ltd., Internet Ticketing Centre, IRCA Building, State Entry Road, New Delhi –
110055.
In case of i-ticket, the original certificate (GC/EFT) issued by the ticket checking staff (TTE) at
the time of journey is to be send to following address: through post: Group General Manager/IT,
Indian Railway Catering and Tourism Corporation Ltd., Internet Ticketing Centre, IRCA
Building, State Entry Road, New Delhi – 110055.
Refund will be processed through TDR only after receiving the original certificate (GC/EFT).
IRCTC will forward the claim to Concerned Zonal Railways under whose jurisdiction the train
destination falls. After receipt of the refund amount from the said Railway, refund amount will
be credited back to same account of user through which payment was made through opted
payment Gateway
11. TATKAL Tickets:-
(a) No refund of fare shall be admissible on confirmed Tatkal Tickets.
(b) Grant of refund for unused Cancellation Charges for RAC or Waitlisted Tickets as per clause 2"
Cancellation Charges for RAC or Waitlisted Tickets"
(c) In case of party tatkal ticket or family tatkal ticket issued for travel for more than one passenger,
some passengers have confirmed reservation and others are on waiting list, full refund of fare,
less clerkage shall be admissible for confirmed passengers also subject to the condition that entire
tatkal ticket is surrendered for cancellation upto thirty minutes before the scheduled departure of
the train
(d) Grant of refund in case of non-commencement or missing of journey due to late running of train
shall be governed by clause 6 " Train Running More than Three hours Late and passenger
not travelled".
(e) Cancellation of ticket where Railway administration is unable to provide accommodation shall be
governed by clause 7" Cancellation of tickets where railway administration is unable to
provide accommodation".
(f) Refund of fare on tatkal tickets when passengers are made to travel in lower class for want of
accommodation shall be governed by clause 10" Refund of fare when passenger are made to
travel in lower class for want of accommodation" and the refund of difference between tatkal
charges, if any, shall also be granted.
Note: (1) Where confirmed reservation has been provided to RAC or Waitlisted ticket holder at any time
upto final preparation of charts, such ticket shall be treated as confirmed/partially confirmed and
cancellation charges shall be payable as applicable to confirmed/partially confirmed tickets.
12. Ticket booked in Premium Special Trains
1. Cancellation of CNF/RAC ticket booked in Premium Special Trains is not allowed. However,
ticket can be cancelled only if the train is cancelled. Refund will be granted by PRS system as per
extant Railway Refund Rules.
13. CANCELLATION OF E-TICKETS
(1) E-Ticket can be cancelled online till preparation of charts and refund will be granted by PRS
system as per extant Railway Refund Rules.
(2) After preparation of charts, the user shall have to file online TDR for claiming refund. The
refund case will be decided by Railways. The TDR can be filed by the same user who books the ticket.
After receipt of the refund amount from Railway, it shall be credited in the same account through which
booking was made through opted payment gateway.
(3) No refund shall be granted on partially confirmed E-Ticket against which none of the passengers
has travelled, if TDR is filed after 30 minutes before the scheduled departure of the train.
(4) No refund shall be granted on Partial RAC/WAITLISTED TICKET against which none of the
passengers has travelled, if TDR is filed after 30 minutes before the scheduled departure of the train.
(5) No refund will be granted in case of train running more than three hours late if TDR is filled with
this reason after actual departure of the train.
(6) In case of party e-ticket or family e-ticket issued for travel of more than one passenger, some
passengers have confirmed reservation and others are on the list of RAC or waiting list, then in case of
passengers or RAC or waiting list not travelling, a certificate shall be obtained from the ticket checking
staff to that effect and refund of fare shall be processed online through TDR, indicating the details of
the certificate issued by ticket checking staff and the online TDR shall be filed upto seventy two hours
of actaul arrival of the train at passengers' destination and the original certificate issued by ticket
checking staff shall be sent through post to Group General Manager/IT, Indian Railway Catering
and Tourism Corporation Ltd., Internet Ticketing Centre, IRCA Building, State Entry Road,
New Delhi – 110055.
(7) The cases in which TDR are filed are decided by the Zonal Railway under whose jurisdiction the train
destination falls. After receipt of the refund amount from the said Railway, refund amount will be credited
back to same account through which payment was made through opted payment Gateway.
(8) If customer is not able to cancel through web interface before Chart Preparation, customers are
requested to send an email from the email ID to etickets@irctc.co.in from their registered e-mail id with
IRCTC.
14. E-Ticket TDR Refund eligibility as per Railway Refund Rules:-
Please note that the decision about the acceptance / rejection or amount of refund will be taken by the
concerned Zonal Railways as per extant Refund rules of Indian Railways and not by IRCTC.
Sr.
No. TDR filing Reason Refund Eligibility as per Railway Refund
Rules
1 Train Cancelled.
Refund will be process automatically w.e.f.
01/07/2015
2
Train Late More Than Three Hours and
Passenger Not Travelled.
TDR shall be filed before the actual departure of the
train for availing full refund
3
Difference Of Fare In Case proper Coach
Not Attached and passenger has to travel
in lower class
TDR shall be filed within two days of the date of
issue of the certificate(excluding the day of issue of
the certificate) and the original certificate (GC/EFT)
issued by the ticket checking staff is to be sent
through post to IRCTC.
4 AC Failure.
TDR shall be filed within twenty hours of actual
arrival of the train at passenger’s destination and the
original certificate (GC/EFT) issued by the ticket
checking staff is to be sent through post to IRCTC.
6 Excess fare Charged BY TTE.
TDR shall be filed upto seventy two hours of actual
arrival of the train at passenger’s destination and the
original certificate (GC/EFT) issued by the ticket
checking staff is to be sent through post to IRCTC.
7 Party Partially Travelled.
TDR shall be filed upto seventy two hours of actual
arrival of the train at passenger’s destination and the
original certificate (GC/EFT) issued by the ticket
checking staff is to be sent through post to IRCTC.
8 Passenger Not Travelled.
No refund of fare shall be admissible on the
ticket having confirmed reservation in case
ticket is not cancelled or TDR not filed online
upto four hours before the scheduled departure
of the train
No refund of fare shall be admissible on RAC etickets
in case the ticket is not cancelled or TDR
not filed online upto thirty minutes before the
scheduled departure of the train.
9
Train Diverted And Passenger Not
Travelled.
TDR shall be filed upto seventy two hours of
schedule departure of the train at passenger’s
Boarding station.
10 Train Diverted And Train Not Touching
Boarding Station.
TDR shall be filed upto seventy two hours of
schedule departure of the train at passenger’s
Boarding station.
11 Train Diverted And Train Not Touching
Destination Station.
TDR shall be filed upto seventy two hours of
schedule departure of the train at passenger’s
Boarding station.
12 Passenger Not Travelled Due To Ticket
In RAC After Chart Preparation.
No refund of fare shall be admissible on RAC etickets
in case the ticket is not cancelled or TDR
not filed online upto thirty minutes before the
scheduled departure of the train.
13 Train Terminated Short Of Destination.
TDR shall be filed upto seventy two hours of
schedule arrival of the train at passenger’s
destination and the original certificate (GC/EFT)
issued by the ticket checking staff is to be sent
through post to IRCTC.
14
Party Partially Confirmed/Waitlisted
And Waitlisted Passengers Did Not
Travel.
TDR shall be filed upto seventy two hours of actual
arrival of the train at passenger’s destination and the
original certificate (GC/EFT) issued by the ticket
checking staff is to be sent through post to IRCTC.
15 Party Partially Confirmed/Waitlisted
And All Passengers Did Not Travel.
No refund shall be granted on
reserved/RAC/waitlisted ticket if it is TDR filed
after thirty minutes before scheduled departure of
the train.
16
Party Could Not Cancel Because Chart
Prepared At Originating Or Previous
Remote Location.
No refund of fare shall be admissible on the
ticket having confirmed reservation in case
ticket is not cancelled or TDR not filed online
upto four hours before the scheduled departure
of the train
No refund of fare shall be admissible on RAC etickets
in case the ticket is not cancelled or TDR
not filed online upto thirty minutes before the
scheduled departure of the train
17
Change In Reservation Status From
Confirmed To Waitlisted/Part
Waitlisted/RAC After Chart Preparation.
No refund shall be granted on RAC ticket or waitlisted
ticket after thirty minutes before the
scheduled departure of the train
18 After Charting No Room Provided. TDR shall be filed within three hours of actual
departure of the train at passengers Boarding station
19 Difference Of Fare As Passenger
Travelled In Lower Class.
TDR shall be filed within two days of the date of
issue of the certificate(excluding the day of issue of
the certificate) and the original certificate (GC/EFT)
issued by the ticket checking staff is to be sent
through post to IRCTC.
15. CANCELLATION OF I-TICKETS
(1) The tickets cannot be cancelled online.
(2) In case no facility of cancellation of RAC ticket or wait-listed ticket is available at the station
originating the journey for night trains leaving between 2100 hours and 0600 hours (actual
departure), the refund of fare shall be admissible at the station within first two hours after the
opening of reservation office.
(3) In remote and hilly area as identified by the Zonal Railways, with the prior approval of the
General Manager and printed in the time table, for night trains leaving between 1900 hours and
0600 hours (actual departure), the refund shall be admissible at the station within first two hours
after the opening of reservation or booking office, in case there is no reservation counters or
booking office or current counters available in that area.
(4) There will be no refund in cash at the PRS counter. IRCTC will credit the refund amount in the
same account through which booking was made through opted payment gateway.
(5) In case TDR has to be obtained for claiming refund, it will be obtained from the Railway Station.
(6) Prefer the claim for refund to the following address attaching the original copy of the Ticket
Deposit Receipt and other documents/certificate etc.,
Group General Manager/IT, Indian Railway Catering and Tourism Corporation Ltd., Internet
Ticketing Centre, IRCA Building, State Entry Road, New Delhi – 110055
(5) The cases in which TDR are filed are decided by the Zonal Railway under whose jurisdiction the
TDR is issued. After receipt of the refund amount from the said Railway, refund amount will be credited
back to same account through which payment was made through opted payment Gateway
16. TDR Filing for Agent:-
The Authorized Agents of IRCTC cannot file TDRs online. They have to send a mail to IRCTC for filing
TDR. The customers who have to claim refund against the tickets purchased through the Agents should
approach to the concerned Agent for filing TDR. It should be kept in mind the Railways decide refund
cases as per extent Railway Refund Rules. As such it should be ensure that the TDRs are filed within the
prescribed time limits.
Whenever Agents receive such requests from their customers, they are required to send a mail to IRCTC
at nominated e-mail id, provided by IRCTC through their registered e-mail id containing following details
within prescribed time. If any TDR request is received at other than nominated email id or from other
than registered e mail id, IRCTC shall not be entertain the same.
PNR: Quota Tatkal/General
Train No. Journey Date
Partly/Fully Confirmed
Sl No. Passenger Name Age Sex Reason for TDR
1.
2.
3.
4.
5.
6.
The agent will obtain written request from the customer for refund for record purpose as proof that the
customer has preferred claim for refund.
The cases in which TDR are filed are decided by the Zonal Railway under whose jurisdiction the train
destination falls. After receipt of the refund amount from the said Railway, refund amount will be credited
back to same account of the Agent through which payment was made.
 
VIKALP SCHEME
IRCTC on 07/04/2016 at 1:21am (UTC)
 VIKALP Scheme





IMPORTANT PASSENGER INFORMATION:- PLEASE NOTE

Opting for VIKALP does not mean that confirmed berth will be provided to passengers in alternate train. It is subject to train and berth availability.
Once confirmed in Alternate train, Cancellation charges will be as per your berth/train status in alternate train.
In this scheme, your boarding and terminating station might change to nearby cluster stations.
You can be transferred to any alternate train available within 12 Hrs from the scheduled departure of original train, in which you have booked.
Please check PNR status after charting.
GENERAL TERMS AND CONDITIONS:

The scheme is being launched on pilot basis on Delhi-Lucknow and Delhi-Jammu sector only.
The scheme is implemented only across Mail/Express trains of same category.
The scheme is applicable to all waiting list passengers irrespective of booking quota and concession. In pilot phase the scheme will be available on few pre-designated trains in the above sectors only.
Under this scheme, passengers will give choice to opt for VIKALP scheme.
VIKALP opted passengers who booked in waiting and remain fully Wait listed after charting will only be considered for allotment in the alternate train.
Fully WL passengers opted for VIKALP should check PNR status after charting.
No extra charges shall be taken from passenger or any refund shall be provided for difference of fare.
Either all passengers of a PNR or none will be transferred to alternate train in same class. The passenger can be considered for shifting to a train leaving from any station amongst the cluster of stations defined by Railways based on the convenience of the passengers to a station serving the destination station on the same analogy.
The VIKALP opted passengers who have been provided accommodation in the alternate train will not figure in the wait listed charts of their original train. A separate list of passengers transferred in alternate train will be pasted along with the CONFIRMED and WAITLIST charts.
The passenger allotted alternate accommodation can travel in the alternate train on authority of original ticket.
Wait listed passengers of original train shall not be allowed to board the original train if allotted alternate accommodation.
Passengers once provided alternate accommodation in alternate train will be treated as normal passengers in alternate train and will be eligible for up gradation.
In rare situations, passengers who have been provided alternate accommodation might get dropped/re-allotted in alternate train due to last minute change in composition of the alternate train at the time of chart preparation. So, passengers who have been provided alternate accommodation should check PNR status also after preparation of charts of the alternate train for final status.
This information will be available on Call Centre (139), PRS Enquiry Counters, Passenger Operated Enquiry Terminals installed at stations and WEB ENQUIRY on www.indianrail.gov.in
When VIKALP opted passenger opts to cancel, after he has been given an alternate accommodation, he will be treated as a CONFIRMED passenger and the cancellation rules will apply accordingly.
No refund for difference of fare between the original train and the alternate train, including Tatkal charges, will be given to re-allocated passengers.
Once an VIKALP opted passenger has been allotted alternate accommodation, journey modification will not be permitted. If required, the passenger will have to cancel the ticket and book a fresh ticket for modified journey.
When a passenger who has been allotted alternate accommodation has not performed his journey in the alternate train, he can claim for refunds by filing a TDR request.



 

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