How to get refund under GST

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

One of my client had supplied and installed software to the customer and billed in the month of Dec 2016 , Feb and March 2017. When we approach the payment now from the customer it was not accounted in the previous year. Now they are asking them to issue GST invoice . If my client issue GST invoice with GST tax now , then this will be double taxation on same goods. How to get refund from the earlier tax remittance. Is there any way out of getting refund from the government.

It's very urgent. Thanks in advance

[KASTURI SETHI]

Apply for refund (manually) to the jurisdictional Assistant/Deputy Commissioner of Division. Service has been provided in pre-GST era and bill has been issued in pre-GST era. In pre-GST era, service without consideration was out of the definition of 'Service' under section 65 B(44) of the Finance Act.

(44) “service” means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include-

(a) an activity which constitutes merely,-

(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or

(ii) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of Article 366 of the Constitution, or

(iii) a transaction in money or actionable claim;

(b) a provision of service by an employee to the employer in the course of or in relation to his employment;

(c) fees taken in any Court or tribunal established under any law for the time being in force.

[Rajagopalan Ranganathan]

Sir,

For supplies made during December 2016, February 2017 and March 2017 you cannot issue invoice under GST Law since GST Law was not on the statute book at that time. You furnish duplicate copies of the invoices and claim payment from your customer.

AI Summary

GST invoice issuance for pre GST supplies is not permissible; seek manual refund or use duplicate invoices to recover payment. Supplies billed before GST commenced cannot be re invoiced under GST; parties should rely on duplicate pre GST invoices to claim payment. Alternatively, a manual refund application may be submitted to the jurisdictional Assistant/Deputy Commissioner, with reliance on the pre GST definition of service to argue that those historical supplies were outside the taxable service ambit and not properly subject to GST invoicing.