Gst refund

159 views 3 replies

satyanarayana reddy kotu

hyd

23 Points Joined May 2009

Hi all,

In the months of August & September 2017, we have made supplies to SEZ units. We, then, do not have LUT sanction. So we paid taxes on those three supplies. We have not passed on the tax liability to the customers, thinking to apply for refund at later point of time. While filing GSTR 3B for respective months we did a mistake. We reported the SEZ supplies in the OTHER THAN ZERO RATED SUPPLIES and paid taxes accordingly. Now when we try to apply refund online, portal is displaying an error message saying "There is no IGST output for the selected return period". It seems the portal is verifing the application with amounts mentioned in ZERO RATED SUPPLIES mentioned in GSTR 3B. Hence we are not able to generate an ARN due the error comitted. Department says ARN is must for refund application to be processed. The amount involved in huge. Can somebody give an expert advice on the nxt course of action that can be takenup.

Thanks in advance

Satya

Replies (3)

CMA Bhavya

Assistant Manager Finance

862 Points Joined June 2017

Dear Sir,

I have few suggestions, it may or may not be relevant . this is purely my view

it says if you have not recorded the Unique identification Number , Jurisdictions officers can take up such issues. like wise you may approch to your jurisdiction officers.

In recent Circular F. No. 349/48/2017-GST

3.2. Further, in cases where, UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July – September 2017, October – December 2017 and January – March 2018, a one-time waiver is being given by the Government, subject to the condition that copies of such invoices will be submitted to the jurisdictional officers and will be attested by the authorized representative of the UIN agency. Field officers are advised that the terms of Notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 and corresponding notifications under the Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017 and respective State Goods and Services Tax

thank you

vikram kerekar

1244 Points Joined June 2017

same problem with mi my client provide export service and paid igst without LUT bond but after application LUT claint say apply refund application which is i am paid igst but in filing refund application same above queries error comes to screen. than what can i do and how to apply refund application.

satyanarayana reddy kotu

hyd

23 Points Joined May 2009

Dear Bhavya,

Thanks for the opinion. I will try to pursue with jurisdictional officer. By the way I came across the below statment published by business magazines in the month of November regarding the editing facility of GSTR 3B. Do you have any idea of this?

"About 2 lakh return filers were stuck because of this non-availability. It has been decided that by November 20 the editing facility for GSTR-3B returns for August and September will be launched by Goods and Services Tax Network", Modi said.

https://www.millenniumpost.in/big-stories/august-september-gstr-3b-returns-can-be-edited-from-november-20-271736

Regards

Satya