1) Exporter Applied GST Input Refund Claim for May - June and July ' 2020 as per GST Rules
2) But GST Officer VERBALLY said that " Your Supplier Not Filed GSTR-3B for May and June '20
3) Due to above reason " Your Refund Application is Not Yet Sanctioned "
4) Exporter asked to GST Officer to Give Written Direction for above decision
5) GST Officer deny to give Written Direction
Question : Can GST Officer deny Input Credit Refund Claim for above incidents ? If yes, What is the GST Rule?
CAclubindia
