Respected Members,
O/ur company (GSTIN: 09AA0CA1484F2ZH) received ASMT-13 orders for Feb 2022 & Mar 2022 on 10.06.2022, each showing demand of ₹2,16,000/- only because GSTR-3B was not filed on time.
Later, both GSTR-3B returns were filed as NIL:
Feb 2022 on 11.06.2022
Mar 2022 on 28.07.2022
Ledger Situation:
Feb 2022 : ₹2,16,000/- debited on 25.08.2022 → Order not yet shown as withdrawn.
Mar 2022 : ₹1,63,992/- debited on 22.09.2022 → Order shown as Deemed Withdrawn on 06.07.2023, but debit not adjusted/refunded.
As per Sec. 62(2) of CGST/UPGST Act, once valid return is filed within 30 days of order, the ASMT-13 should be treated as Deemed Withdrawn.
👉 My Questions:
1. How can I get the Feb 2022 order also marked as Deemed Withdrawn on portal?
2. What is the process to get refund/adjustment of debited amounts (₹2,16,000/- for Feb & ₹1,63,992/- for Mar)?
3. Should I apply via RFD-01 or submit representation to jurisdictional officer?
Any expert guidance or practical experience in similar cases will be highly appreciated. 🙏
Thanks & Regards,
Sudhanshu Prajapati
Director, Algora Powerray Greentech Pvt ltd
CAclubindia
