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TMI BlogHow to claim refund for reverse ITC in importX X X X Extracts X X X X X X X X Extracts X X X X ..... How to claim refund for reverse ITC in import X X X X Extracts X X X X X X X X Extracts X X X X ..... he Purchase details in the Excel Utility. However, the said Utility mandatorily requires the GSTIN of the Supplier, obtaining which is not possible in case of import since the Supplier is a foreign entity and as such there is no mechanism for establishing nexus between the customs EDI and GSTN. Further, in the absence of any provision for filing returns by Customs Department through GSTR-1 or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other mode, the taxes paid by the importer does not reflect in the GSTR-2A therefore, the same fails to get validated under GSTR-3B as well. please suggest how to claim the amount. Reply By Rajagopalan Ranganathan: The Reply: Sir, Can your elaborate further the facts involved. You say that as importer you have paid customs duties and IGST on imported goods. Then what is the ground on which you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are claiming refund? Reply By aayushi singhal: The Reply: Sir, A company is getting imported certain goods @18% IGST along with custom duty and its customers mainly include research organizations for whom GST payable is @ 5% GST(since research organizations receive exemption)..therefore is eligible to claim refund ITC. Reply By aayushi singhal: The Reply: A company X is getting imported cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain hardware from country Y. At the time of importation, X is paying custom duty along with IGST. After importation, X in the capacity of Supplier is supplying the hardware to Research Organization (along with other customers) at the rate of 5% GST. Since the Input is greater than output rate, X is eligible for ITC refund. At the time of filing for online refund application, the excel utility req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uires X to enter GSTN number of the Supplier, which cannot be obtained for imports since the taxes are paid to customs, because of which the application does not get completed and hence fails to submit. On the contrary, if X tries to get the same through form 3B (column No. 4), the sheet again fails to validate since there is no GSTR-1 filed by the customs and the same does not get reflected in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-2A of X. Reply By Ganeshan Kalyani: The Reply: Refer Circular No.79/53/2018-GST dated 31.12.2018. Reply By aayushi singhal: The Reply: Sir, The circular does not specifically deal with this matter. Can we opt for physical filing? Reply By SHARAD ANADA: The Reply: Refer Notification Notification No. 74/2018 - Central Tax 31st December, 2018 page 8 instruction under Statement 1A [rule 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2)(h)] * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Reply By aayushi singhal: The Reply: Thankyou for your advice. However, the Excel Utility is not accepting the GSTIN of applicant and giving an error. ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
Reply By aayushi singhal:
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After entering the GSTIN of Applicant in the column for Supplier, the application is getting submitted. However, at the time of validating RFD-01A with GSTR-1 and GSTR-2A, it is not getting validated and showing an error X X X X Extracts X X X X X X X X Extracts X X X X
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