Gst Refund

[Vinay Chanchlani]

Dear Sir, As per notification no. 40/2017 Central Tax Rate the merchant exporter can purchase goods at concessional rate of 0.10 percent from manufacturer exporter subject to certain condition including a condition which states:-

''the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be'' my merchant exporter has not fulfiled the above condition because of which the jurisdictional officer is not approving my refund application plz advice....

AI Summary

Merchant Exporter Faces GST Refund Hurdle Due to Non-Compliance with Notification 40/2017; Amendments Suggested Under Section 149 Customs Act. A merchant exporter is facing issues with a GST refund application due to non-compliance with a condition specified in notification no. 40/2017, which requires the inclusion of the supplier's GST Identification Number and tax invoice number in the shipping bill. The jurisdictional officer is not approving the refund. Respondents suggest amending the shipping bill, though it may be challenging once the LEO is issued. They recommend approaching the Jurisdictional AC/DC of customs and reference Section 149 of the Customs Act, 1962, which allows amendments under certain conditions.