REFUND F Y 2017.2018

[NILESH PITALE]

DEAR SIR/MADAM

Fact of the Case

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F Y 2017.2018 (GSTR-1 Frequency –Quarterly) Refund Amount ₹ 382416

We are 100% Exporter, We have purchased the Goods in the Month of Sept-2017 and same goods have been exported in the Month of October 2017 which we have showed in The Return 3B of October 17 & GSTR-1 of the Oct-17 to Dec-17 and accordingly we have applied for the Refund for the Month of Oct-2017 vide ARN No AB2710174145583 dated: 13.6.2018 but our Application has been rejected by the state officer in the Month of Dec-2018 on account of Mismatched of Transaction Months that means ITC is in Sept-17 whereas export is in the Month of Oct-2017.

Subsequently State officer & Dy Commissioner has advised us to filed the annual GST Refund Application but we could not do immediately because state officer has failed to re -credit our ITC in our Credit Ledger Immediately, he has re-credit our ITC in the Month of June-2019 Vide Reference No.AB2710174145583 dated 3.6.2019 and it is reflection in june 2019 instead of June 2018 as application of Refund have been made in June 2018 

After that we have been trying to file Annual Refund Application but we are getting Error Message (Refund has already been applied for October-2017-18 in selected period, Please update Selection to exclude already file periods.) then Finally we have started to filed Monthly Refund Application and we have filed July-17 & Aug-17 Nil Refund Application, after that we had tried for Sept-17 because my Purchased was in sept-17 but we could not filed refund application with Refund Amount due to validity issue because in Statement 3A we have uploaded invoices which we have showed in GSTR-1 of Oct to Dec-17 hence we have filed Nil Refund application .

Subsequently we had tried for Nov-17 & Dec-17 Consolidated application by putting our Export Figure of Oct-17 but System had not showed our Sept-17 ITC for claiming the refund of ₹ 382416/- It has showed only ₹ 10000/- ITC which we have claimed on the Expenses for the Month of Nov & Dec-17.

As Re-credit Of ₹ 382416/- done by the Officer in June- 2019, now to get Refund of ₹ 382416/- what are the remedies available for application of the Refund.

Please Guide us.

[Rajagopalan Ranganathan]

Sir,

In my opinion you may please approach your jurisdictional High Court through a writ petition claiming the required relief..

[Ganeshan Kalyani]

Approach the right forum. As you have already explores various options. It is technical issue. As a last option you may ask the grievance cell by filing a complaint online with documentary supporting.

AI Summary

GST refund for export: system month mismatch and delayed ITC re credit blocking claim; consider grievance redressal or writ. GST refund for zero-rated exports was rejected due to a mismatch between the month of ITC (September) and the month of export reporting (October). The officer later re credited ITC but with delayed ledger reflection, causing portal errors and preventing annual or monthly refund claims because Statement 3A uploads and period-selection logic did not present the re credited ITC. Advised remedies include filing an online grievance with documentary support and, if unresolved, pursuing a writ petition to secure correction of ledger entries and processing of the refund claim.