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2021 (4) TMI 939 - Commissioner - GSTRefund of excess GST paid - GST paid twice over or not - lawful bar or any impediment under procedural law, to justify availing of the refund claims - Section 54 of the CGST Act, 2017 - HELD THAT:- The appellant issued invoice No.1 to M/s RITES of taxable value ₹ 11,74,98,541/- and GST ₹ 1,40,99,825/- and also issued Debit Note of taxable value ₹ 9,53,12,728/- and GST ₹ 1,14,37,527/-. In this regard they issued Credit Note No.1 and 2 of that much of amount to negate effect of invoice and debit Note. The appellant further issued invoices No.2 in the name of MOHFW of taxable value of ₹ 11,83,89,351/- and GST ₹ 1,42,06,722/-. The appellant mentioned wrong place of supply in the invoice, therefore, the appellant issued credit Note 3 against invoice No.2. Thereafter the appellant issued invoice No.3 to MOHFW of the same value and GST. In this case, the appellant has issued 3 Credit notes and one debit note, therefore this case is covered under the provisions of Section 34 of the CGST Act, 2017. Further it is found that the appellant has reported credit notes involved GST amount of ₹ 3,98,70,298/- in GSTR-1 of Sept.,2018 (which has been filed after 30.09.2018) but from GSTR-3B of Sept.,2018, it appears that they did not adjust liability as per Section 34(2) of the CGST Act, 2017. The similar issue has been dealt by the Central Board of Indirect Taxes and Customs, New Delhi vide Circular NO.137/07/2020-GST dated 13.04.2020, wherein it has been clarified that liability may be adjusted subject to time limit and conditions as per provisions of Section 34 (2) of the CGST, Act, 2017 - the appellant should adjust the tax liability in the GST return for the month of June, 2018, August, 2018 and September, 2018, but the appellant has failed to do so, therefore, he is not entitled to claim refund as it is not a case of excess payment of tax. Whether the Appellant entitle to claim refund of excess paid tax in terms of Section 54 of the CGST Act, 2017? - HELD THAT:- In this case 3 credit notes/ one debit note has been issued for value and GST amount against one supply of goods, therefore it is covered under the provisions of Section 34 of CGST Act, 2017 and the appellant was required to adjust such excess payment of tax in GST returns of those particular month (s). Therefore, this case is not related to refund of excess payment of tax as per provisions of Section 54 of CGST Act, 2017. Appeal disposed off.
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