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2021 (1) TMI 582 - Commissioner - GSTRefund of GST - supplies to SEZ Unit/SEZ Developer were made during the period July-2017 & August-2017 - Refund rejected on the ground that the appellant submitted the copies of invoices issued in the month of July-2017 and August-2017 but the ARN generated shows that the refund is claimed for the month of February-2018 - HELD THAT:- The appellant has not shown the value / figure in column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B for the relevant month. The "NIL” amount was shown in column 3.1 (a) Outward taxable supply (Zero rated). The appellant 's contention is that due to typographic mistake it was inadvertently shown in column 3.1 (b) of GSTR-3B in the month of July-2017 instead of column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B. Moreover, as per detail of Tax invoices number RIL/PPS-06 and PPS-07 shows Commissioner pertains to the month of June-2017 (pre GST regime) on which Service Tax was to be paid by the appellant. The submission of the appellant that the figures related to SEZ supplies made during the period July-2017 and August-2017 declared correctly in their GSTR-1 filed for July and August-2017 is not found correct and acceptable at this stage. The appellant should have rectified the mistake committed while filing GSTR-3B. Since the appellant has not taken the advantage of aforesaid circular by rectifying their mistake in filing the relevant return, their appeal can not be allowed. Appeal dismissed.
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