TMI Blog2020 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... the same have also been annexed with the appeal memo thus thereby complied Rule 46 of the CGST Rules, 2017. Refund claim rejected on payment voucher not provided by the assessee for the RCM invoice - HELD THAT:- As per the second proviso to Section 16 of the CGST Act. the recipient of supply will not lose the ITC of the tax paid under RCM even if payment to the supplier is not made within 180 days of the supplies - Circular No. 37/11/2018-GST dated: 15/03/2018 has been issued to clarify. various issue in relation to processing of claims for refund. In para 15 of the circular it is stated that it is also advised that refunds may not be withheld due to minor procedural lapse or non-substantive errors or omission-and requested for not to withheld refund claim due to minor procedural lapse or non-substantive errors or omission - the export related refunds should not be rejected due to minor procedural lapse or non-substantive errors or omission which can be rectified subsequently. The appellant is directed to submit the original rectified invoices duly authenticated by the suppliers before the adjudicating authority for verification who may sanction the refund involved therein if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para-15 of the circular it is stated that It is also advised that refunds may not be withheld due to minor procedural lapse or non-substantive errors or omission therefore it is humbly requested for not to withheld refund claim due to minor procedural lapse or non-substantive errors or omission. that it is well settled law that notification or circular in relation to procedural aspect should be given very liberal interpretation and that might be considered clarificatory in nature. Whereas, there is no dispute about admissibility of ITC and refund claim except some minor procedural errors which are not leading any irregularity about tax paid on inward supplies hence refund may kindly be allowed. The appellant has also cited various case laws in their defence. that the Apex Court has pronounced in the matter of Mangalore Fertilizers Chemicals V/s Deputy Commissioner 1991(55) ELT 437 (SC) that so long there is substantive compliance of the law the benefit can not be denied. that they also relied upon judgement announced in the matter of Commissioner of Central Excise Service Tax, Raipur V/s Satyam Balaji Rice Industries (P) Ltd.. 2015 (39) STR 1004 (Tri.Del) and Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present on the invoices at the time of filing of refund claim and on the invoices submitted in reply to the deficiency memo the details of address and GSTIN have been typed later on the same original invoice copies. Thus, the appellant has contravened the provisions the Rule 46 and the Notification No.39/2018- Central Tax, dated 04.09.2018. The adjudicating authority has also alleged that as per Section 31 (g) of the CGST Act, 2017, payment voucher is required to be issued by the registered person who is liable to pay tax under section (3) or sub section (4) of Section 9. As the assessee has submitted copies of payment voucher in respect of RCM invoices amounting to GST ₹ 97,250/- (CGST ₹ 48.265/- and SGST ₹ 48265/-) out of the total fisputed GST amount of ₹ 1,03,750/- . The remaining amount of GST ₹ 6500/- (CGST ₹ 3250/- and SGST Rs,3250/-) pertaining to the invoice No.TSLS/339/17-18 dated 19.03.2018 of M/s Tristar Logistics Solutions is inadmissible to the assessee. As per Rule 46 of CGST Rules, 2017 Tax Invoice- Subject to rule 54,a tax invoice referred to in section 31 shall he issued by the registered person containing the following pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to mention the Harmonised system of Nomenclature code for goods of services, for such period as may be specified in the said notification. Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of Section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of Section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: In this regard, I find that appellant has stated that now the invoices have already been rectified by the suppliers on the request of the appella4t and the copies of the same have also been annexed with the appeal memo thus thereby complied Rule 46 of the CGST Rules, 2017. Further, as per sub-rule (1) of Rule 36 of the CGST Rules, 2017- The input tax credit shall he availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely:,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of Section 31; (b) an invoice issued in accordance with the provisions of clause (f) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to processing of claims for refund. In para 15 of the circular it is stated that it is also advised that refunds may not be withheld due to minor procedural lapse or non-substantive errors or omission-and requested for not to withheld refund claim due to minor procedural lapse or non-substantive errors or omission. Whereas, vide notification No. 39/2018-Central Tax. dated: 04/09/2018 proviso of sub rule 2 of rule 36 has been inserted wherein it is mentioned that, Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply. input tax credit may he availed by such registered person 8. I find force in the contention of the appellant and also observe that the export related refunds should not be rejected due to minor procedural lapse or non-substantive errors or omission which can be rectified subsequently. The appellant is directed to submit the original rectified invoices duly authenticated by the suppliers before the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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