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

Supplier GSTIN requirement in shipping bills can block concessional tax refunds; amendment under customs law may permit correction.
Merchant exporters must indicate the supplier's GSTIN and tax invoice number in the shipping bill to avail concessional tax treatment; non compliance can cause refund refusal. The shipping bill may be amended under Section 149 of the Customs Act, but amendments after export or after Let Export Order issuance are restricted and allowed only on the basis of documentary evidence existing at the time; approach the proper officer or jurisdictional AC/DC to seek authorization for amendment.