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Refund in Deemed Export in case supplied to EOU

277 views 4 replies

praveen jain

account executive

28 Points Posted on 09 July 2020

Dear All,

We are filling first time refund application for the deemed export for the quarter Oct 19 to Dec 19 but system showing Error : Kindly file refund application for April,May,June,July,August, September,October, November, December,January,February,March 2018-19 and April,May,June,July,August,September 2019-20 before filing refund for October 2019-20.

Is it message meaning we have to filled nil return of previous year then we can filled Oct 19 to Dec 19 of 2019-20

pls reply.

Replies (4)

chethan data

298 Points Posted on 09 July 2020

If previous years r month is not filed we can't file further if u have refund pertaining those years r month if it's not avail refund just file as nil then apply further sor

CA Akshay Hiregange

Partner - Audit & Assistance

4825 Points Posted on 09 July 2020

This concept would be used to ensure that accumulated ITC (which may be of previous months) is not applied for repeatedly as refund. Otherwise, there is no legal requirement in law that refund of previous months must be filed if there is no application required (as there is a 2 year time limit u/s 54)

Shivaprasad

Paid Assistant

35 Points Posted on 11 July 2020

Praveen Jain you have to file nil refund application for previous periods, otherwise gst portal not allowed to file oct-19 to Dec-19 refund application. for example (jul-17 to mar-18, apr-18 to mar-19, apr-19 to sept-19) 3 nil refund applications to be filed.

userrr

Accountant

137 Points Posted on 19 August 2020

I am trying to file nil deemed export refund for the period 2017-18 but for the same period july17 month is not available in drop down and without this portal not allowing me to file nil refund.so is there any other option available pls suggest