Refund in case of Inverted Duty Structure

[Riya Jain]

Sir

In Gst refund form of inverted duty structure ,where output tax is 12% and 18% and input tax 18% and 28% , it asks for turnover of inverted supply of goods, in that will only be 12 percent will be taken or 12% and 18‰ both turnover.Also if only 12% turnover is to be taken, then it becomes contradictory with gst user manual where it says u have to input the sales as mentioned in column 3(1) (a) of GSTR-3B . So what do in such case please suggest.

[YAGAY andSUN]

We assume that since you are talking about two different products which are effected by IDS therefore, in our view both need to be mentioned but separately.

[Riya Jain]

Only one product i.e 12% one is affected by Ids. What to do in such case?

AI Summary

Inverted duty structure refund: disclose turnover for each product affected by IDS, or only the single affected product. When claiming a GST refund for an inverted duty structure, disclose turnover for each distinct product affected by IDS separately; if only one product is affected, report turnover for that single affected product, and align entries with the corresponding GSTR 3B sales column as queried by the filer.