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gst refund on export of services, Goods and Services Tax - GST

Issue Id: - 117614
Dated: 4-11-2021
By:- satbir singhwahi
gst refund on export of services

  • Contents

Refund for Export of Services was filed on 05/03/2021 . It was duly acknowledged vide FORM-GST-RFD-02 on 10/03/2021.Now after lapse of stipulated time period for issue of refund it has been wrongly rejected on 19/10/2021.pls guide.

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Showing Replies 1 to 8 of 8 Records

1 Dated: 4-11-2021
By:- Shilpi Jain

You can go on appeal against the order of refund..


2 Dated: 5-11-2021
By:- KASTURI SETHI

Sh Satbir Singhwahi Ji,

What is the date of filing mentioned on ARN ? It is very very important before going ahead for filing an appeal.

Pl. go through Rule 90 (2) of CGST Rules.


3 Dated: 5-11-2021
By:- satbir singhwahi

Thanks sir , the date of ARN is 05.03.2021, but it relates to financial year 2017-18 , refund application was refiled on 05.03.2021, on rejection of old application.


4 Dated: 5-11-2021
By:- KASTURI SETHI

Dear Sir,

Have you gone through para no.12 of Circular No.125/44/2019-GST dated 18.11.19 (as amended) ?

Para No.12

"It is also clarified that since a refund application filed after correction of deficiency is treated as a fresh refund application, such a rectified refund application, submitted after correction of deficiencies, shall also have to be submitted within 2 years of the relevant date, as defined in the explanation after sub-section (14) of section 54 of the CGST Act."


5 Dated: 5-11-2021
By:- satbir singhwahi

Thanks Sir, I understand para 12. Is there any remedy for this lapse.


6 Dated: 6-11-2021
By:- Shilpi Jain

Since it is an export of service please also check when the consideration in foreign exchange was received. This date is important to check the the time limit for applying for refund


7 Dated: 6-11-2021
By:- Shilpi Jain

Also, when the refund is filed after rejection of the original refund filed, the period between acknowledgement of submission of first application and rejection of the said application would be excluded while computing the time limit for applying for the refund.

Suggest that these points also be taken into account while checking whether the refund is time barred or not and timely appeal is filed if necessary


8 Dated: 6-11-2021
By:- satbir singhwahi

Thanks , I will check .


1

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