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2020 (11) TMI 570 - Commissioner - GSTRefund of unutilized ITC - export of Goods and Services without payment of Integrated Tax - refund rejected on the ground that the appellant had shown in return GSTR-3B the turnover of the zero-rated supply as Zero i.e. “outward Zero-rated supplies are Zero” and the appellant had not corrected in subsequent returns - period of October to December, 2017 - Section 54 of CGST Act - HELD THAT:- The appellant has committed an error in GSTR-3B by not furnishing the export value/sale figure in proper column i.e. 3.1(b) outward taxable supplies (Zero-rated) the export value/sale figures have been furnished in wrong column i.e. 3.1(c) i.e. other outward taxable supplies (Nil rated, exempted) due to that refund claim was rejected. The appellant simply stated that they had filed GSTR-1 properly - Further, the appellant in their defence submission has not discussed/elaborated much about the amendment/correction/ rectification has been done in GSTR-1. The appellant did not file any corrected/modified GSTR-1 return of subsequent month for which the appellant was required to do. If the appellant has committed an error while submitting FORM GSTR-3B, the steps should have been taken to rectify the same. The corresponding column in the table provides the step to be followed by the appellant to rectify such error. The appellant was required to rectify such omission or incorrect particulars in the subsequent return to be furnished for the month or quarter during which such omission or incorrect particulars are occurred - there are no force in the contention of appellant. Appeal dismissed - decided against appellant.
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