Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same.
Shipping bill filed for export of goods is automatically considered as Refund application and upon processing of shipping bills on IECGATE, the system will automatically process the refund of IGST.
Under Goods and Service Tax (“GST”), refund is admissible on various grounds. Refund application is filed in form GST RFD-01 and different supporting documents are required to be filed along with refund application for different type of refund applications. Any deviation in supporting documents can lead to rejection of a refund application.
GST paid on outward supply at reduced rate by claiming exemption notification| ITC accumulated can’t be refunded under “Inverted Duty Structure
Considering the representation, CBEC has clarified various refund related issued vide Circular No. 147/03//2021-GST dated 12th March, 2020 where following issues are clarified:
Delhi high court ruled that GST department can not issue deficiency memo after 15 days from the date of Refund application. Which means a refund application can not be rejected on the ground of deficiency in documents if the department does not issue deficiency memo within 15 days.
The department clarified that refund of ITC relating to imports, ISD invoices and the inward supplies liable to Reverse Charge will continue to be received even if not reflecting in GSTR 2A.
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