29 July 2022
ONE OF MY CLIENTS HAS THE BUSINESS OF EXPORT OF SERVICES. WE HAVE SHOWN ALL EXPORT OF SERVICES IN GSTR 3B. BUT IN GSTR 1 SOME OF THE TRANSACTIONS HAVE NOT SHOWN. ON THIS GROUND THE GST OFFICER HAS SANCTIONED THE REFUND ONLY FOR THE TRANSCTIONS SHOWN IN GSTR 1. I APPLIED FOR REFUND FOR THE PERIOD NOV 2020 TO APRIL 2022. FROM NOV 2020 TO MARCH 2021 EXPORT OF SERVICES WAS NOT SHOWN IN GSTR 1. THEREFORE WHILE CALCULATING RATIO OF TOTAL ADJUSTED T/O AND TOTAL EXPORT OF SERVICES THEY HAVE CONSIDERED ONLY THOSE TRANSACTIONS THOSE SHOWN IN GSTR 1. WE HAVE CLAIMED FOR RS. 305000. AND MY CLIENT RECEIVED ONLY RS. 133000. SHOULD I GO FOR APPEAL?
CAclubindia
