Limitation

[ved batra]

The refund claim of service tax was submitted on line. It was within time. Can the screen short of the refund claim filed be considered as proof of submission of refund claim ?

[KASTURI SETHI]

Yes, as per Information Technology Act. You were also required to submit original docs in the office of the jurisdictional GST Div. Office within specified period. Full procedure is laid down in Circular No. 125/44/2019-GST, dated 18-11-2019.

[YAGAY and SUN]

Please check whether it was saved or submitted at that point of time of filing of Service Tax Refund.

AI Summary

Electronic submission proof may be accepted under Information Technology Act, but originals must be filed per refund procedure.
A screenshot of an online service-tax refund filing may be admissible as evidence of electronic submission under the Information Technology Act, but claimants remain obliged to submit original supporting documents to the jurisdictional GST Division within the prescribed period under the specified procedural circular; additionally, confirm whether the filing was saved or actually submitted when relying on such electronic capture.