ITC Disallowance on GST Refund

Hello Friends,

I hope all are doing good. I have one query regarding ITC Disallowance in GST Refund :

One of my client under QRMP Scheme, they sell packing materials.

The GST Returns are filed IFF monthly and GSTR 3B quarterly in due date. They paid GST in due date monthly.

Some of their recipients are Exporters of Garments. They are claiming GST Refund of ITC on Export of Goods. In their Refund claim, some Inputs are disallowed because in their Form 2A, the GSTR 3B filed column shows No for the QRMP Scheme Suppliers for first and second month of the quarter. GST Refunds are issued on the basis of GSTR 2A.

Anyone experienced these issue. Kindly clarify regarding this issue.

Thanks in Advance... 

Replies (2)
Quick Summary
A business selling packing materials under the QRMP scheme is experiencing issues with GST refund claims for their exporter clients. The problem arises because GSTR-2A incorrectly shows 'No' for GSTR-3B filings by QRMP suppliers in the first two months of a quarter, leading to ITC disallowance. The discussion suggests that exporters filing quarterly refund claims might circumvent this problem.

Exporters should file only quarterly refund claims to avoid such issue.

Thank you Raj C Doshi sir for your clarification...

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