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Clarification on CBIC Circular 04/2021 - Goods and Services Tax - GSTExtract Dear Sir/Madam, One of our clients have exported goods in the year 2017 (September 2017 and December 2017) with payment of taxes but haven't got the refund due to error in GSTR 3B returns. The client had shown the export in table 3.1 (a) instead of 3.1(b) of GSTR 3B form. Now, CBIC had issued circular 04/2021 providing facilitation to claim refund even though there is mismatch between GSTR 1 and GSTR 3B . My query is, will this circular apply to my client's case in which export is made in the year 2017. If yes, how should I approach the department to claim the refund? Link to access the circular Circular No. 04/2021 -Customs https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-04-2021.pdf;jsessionid=C0AA6391756F1C6A761C81E7C0C64805 Thanks in advance.
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