Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
What's New  Latest Cases 


Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

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.

Post Reply

Posts / Replies

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

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

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 .


Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||