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GST Refund, Goods and Services Tax - GST

Issue Id: - 116464
Dated: 9-6-2020
GST Refund

  • Contents

we have filed the refund claim for our client under inverted duty structure. The show cause was issued and the refund claim was rejected in February 2020. We want to reapply for the refund claim. The GST portal is not allowing the file the refund claim again for the same period. How to file the GST refund claim again?

Thanks in advance

Sanjay Jain

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Posts / Replies

Showing Replies 16 to 25 of 25 Records

16 Dated: 14-6-2020
By:- Alkesh Jani

Dear Sanjayji,

I agree with the views expressed by our expert. If the amount of refund is considerable, then with the help of some expert, you can file petition before high court with proper ground. But again the view expressed by Shri Kasturiji, is to be kept in mind.


17 Dated: 14-6-2020

With reference to the views of Sh.Alkesh Jani Ji, I further opine that there is no use of flogging a dead horse.

18 Dated: 14-6-2020

Dear Alkesh ji,

Sh Kasturi ji rightly putforth that when the refund amount itself is credited to party's ELedger account upon his declaration, then what will he get from litigation. No Cash refund as amount already in his ledger and he might use same in future.

19 Dated: 14-6-2020
By:- Alkesh Jani

Shri Sanjay Malhotraji,

The issue here is with regards to refund of inverted duty structure, as the input tax credit is going to accumulate on recurring basis and will stand balance in the credit ledger. After a period, it will be huge amount which can be utilize for the payment of tax.

Moreover, here the querist is seeking some solution for that accumulated credit which will be in their credit ledger and as the refund is rejected same is credited to their ledger, the fact is if the querist was able to utilize the same, he could have not gone for refund. Further, to accumulate the credit is not the intention of the querist.

Above all, I have clearly mentioned to keep in mind the views expressed by our experts, but if the amount is considerable and will be accumulated in future also, it is wise to go for appeal, so that the issue will stand clear for the querist for future accumulated credit.


20 Dated: 14-6-2020

Dear Alkesh ji,

My submission is to go through query raised again.

21 Dated: 15-6-2020

Thanks you all for your valuable advice.


Sanjay Jain

22 Dated: 9-7-2020
By:- Nandan Khambete

If you are unwilling/it is not feasible to pursue with High Court as suggested above, you may claim the same as refund post GST Department Audit for that period under "Refund on account of any other reason" if the Refund is accepted by Department.

My client had similar case but Refund was due to Zero rated Supply of November 2017. We pursued with Department and got Audit completed u/s 65 for FY 2017-18 and received the refund. It depends fully on facts, representation,etc.

Until refund itself is eligible, and you are willing to pursue based on amount involved, you can get it !!

23 Dated: 29-7-2020

Plz can someone provide the format of undertaking that is required from the applicant to the effect that he shall not file an appeal in case of rejection of refund on account of ITC. We do not want to file appeal and want re-credit of ITC in our electronic credit ledger. As required by para 23 of Circular No. 125/44/2019-GST Dated the 18th November, 2019.

24 Dated: 6-9-2020
By:- CA Venkataprasad

Dear sir,

What are the reasons for rejection of the refund. Is it non-submission of supporting documents? Or dept views it is ineligible?

Based on the ground for rejection, the course of action can be suggested.

25 Dated: 6-9-2020

It was time barred, more than 2 years old. Hence, rejected by department.


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