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Is amendment in time limit for refund under sec 54 retrospective, Goods and Services Tax - GST

Issue Id: - 116611
Dated: 8-8-2020
By:- Kishore Dintakurthi
Is amendment in time limit for refund under sec 54 retrospective

  • Contents

One of my clients refund application (Inverted duty structure) was rejected on the ground that it is time barred.

Central Goods & Service Tax Amendment Act, 2018 has substituted the clause (e) of 2nd Explanation to Section 54 of the CGST Act, 2017, w.e.f. 01 .02.2019, which defines the relevant date for filling application for refund of unutilized input tax credit

The said clause prior to its substitution read as hereunder:

(e) in the case of refund of unutilized input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises

“Whereas w.e.f. 01.02.2019, CGST Amendment Act, 2018 has substituted the above said clause with the clause reproduced as hereunder:

“(e) in the case of refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.”

Now, the basic question that is whether the substituted clause will have application only in relation to refund application filled for the tax period reckoning from the February, 2019 onwards or will also hit the refund application filled after the date 01.02.2019 even pertaining to the tax period(s) prior to February, 2019.

Please give your valuable views

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Posts / Replies

Showing Replies 1 to 15 of 16 Records

1 Dated: 9-8-2020
By:- KASTURI SETHI

The amended Section will also hit the refund claim filed on or after the date 01.02.2019 even to the claim pertaining to the tax period(s) prior to 1.2.19. For example; if any tax payer intended to file refund claim for January, 2019, the refund claim should have been filed on or before 20.2.19, it being last date for furnishing the return.

Effective date of amendment i.e.1.2.19 does not mean that it will effect the refund claim arising from Feb., 19.


2 Dated: 9-8-2020
By:- KASTURI SETHI

The earlier words, '(e) in the case of refund of unutilized input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises'. will not be effective for refund claim pertaining to the period prior to February, 19.


3 Dated: 9-8-2020
By:- Rajagopalan Ranganathan

Sir,

The amendment is effective from 01.02.2019. It is prospective. It is applicable only to refund claims filed on or after 01.02.2019.


4 Dated: 9-8-2020
By:- Kishore Dintakurthi

Dear sir

Are there any case laws to submit our views as part of reply to show cause that it is prospective and prepare for nss for appeal


5 Dated: 9-8-2020
By:- Kishore Dintakurthi

* grounds for appeal


6 Dated: 9-8-2020
By:- KASTURI SETHI

I am repeating if you file refund claim for January, 19, you will file by the due date in February, 19.


7 Dated: 9-8-2020
By:- DR.MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Rajagopalan.


8 Dated: 10-8-2020
By:- KASTURI SETHI

Dear Kishore Dintakurthi,

Your case is at which stage whether at adjudication stage or appellate stage ? You are in search of case laws supporting the grounds of appeal. You have also mentioned about SCN. Will you please clarify ?


9 Dated: 10-8-2020
By:- Kishore Dintakurthi

Dear Sir

My case is at adjudication stage. RFD 08 is served. We need to give reply in RFD-09. And it seems that chances of refund rejection is higher. So we are proposing to give reply in such a manner that keeping strong grounds for appeal for further stages


10 Dated: 10-8-2020
By:- KASTURI SETHI

Dear Sir, Can you email scanned copy of SCN ? My email ID is in my profile in TMI.


11 Dated: 11-8-2020
By:- Bharat Garg

Hi Kishore,

I beleive that the amendment should not affect the refunds pertaining to periods earlier than Feb 20. This is so because once the amendment nowhere specifies to be applicable to past period refunds and hence, any subsitution/repeal changes should be treated to be prospective and not be imposing additional burden/taking away benefits from taxpayers. Moreover, you can also try to take an argument saying that once taxpayer becomes entitled to a refund, timing is only a procedural aspect, which cannot take away the vested right to refund


12 Dated: 12-8-2020
By:- DR.MARIAPPAN GOVINDARAJAN

It is prospective. However as suggested by Shri Sethi copy of SCN may be sent to him to his personal email id. He will clear your doubts.


13 Dated: 14-8-2020
By:- Bharat Garg

Hi Kishore,

I am also facing a similar situation. While I am trying to build some legal arguments to claim earlier months refunds, wanted to check if you also have something made for this situation which could be useful before the tax authorities. If yes, would it be possible for you to share at bharat.garg9@gmail.com.

Thanks


14 Dated: 14-8-2020
By:- durairaj sethuraman

The amendment modifies accrued rights and creates new disability. It has to be taken as prospective. ITC accumulated or refund accruing prior to 1.2.2019 will continue to be governed by the erstwhile Explantation 2(e). Please refer to case law ASHISH KATIYAR VERSUS U.O.I. THRU. REVENUE SECY. MINISTRY OF FINANCE NEW DELHI & ORS - 2019 (11) TMI 1246 - ALLAHABAD HIGH COURT.

Naveena

Advocate


15 Dated: 14-8-2020
By:- KASTURI SETHI

Timing can never be considered as procedural aspect. It is requirement of CGST Act.


1

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