We filed GST refund application under "Refund of unutilized ITC for Export of services without payment of tax"
The first time the GST officer called us and said some confusing things about some document missing. I particularly requested him to specify the document that is missing in reasons for the deficiency. But he just mentioned "Other" with no specific reason in the deficiency memo. Anyways I uploaded all documents mentioned in the circular, and added additional documents too which aren't really required in GST refund application again.
This time GST officer called and gave some other excuse that I filed the refund request under rule 89 (2)(h) [ITC accumulated due to inverted tax structure] and not under rule 89 (2)(b) & (c)[unutilized ITC for Export of services without payment of tax], which is not possible since we uploaded Statement 3A which is only available for the later and even have receipt/acknowledgement of the GST rfd01 application which clearly mentions statement 3A uploaded with the application. He's saying that his system is showing the refund application under wrong category.
The GST officer wants us to visit his office to discuss this.
Is this just a tactic to ask for a bribe? What should be the course of action here.
CAclubindia
