Regarding Exporter refund Under GST

[Jasbir Uppal]

Dear professionals,

If the supplier has not uploaded the invoices in GSTR-1 and the credit is not populated in the GSTR-2A of the Buyer. But the Buyer claimed ITC in GSTR 3B on the purchase invoices without getting credit in GSTR-2A. In case of exporter refund how to curtail the refund with the amount reflected in GSTR 2A is less than ITC claimed in GSTR 3B. due to following reasons

If the registered persons having aggregate turnover of up to ₹ 1.5 crore in the financial year or the current financial year opting to file FORM GSTR-1 on quarterly basis.

Rule 37(3)CGST Rules A registered person, who has availed of input tax credit on any inward supply of goods or services not paid the tax within the period of one hundred and eighty days from the date of the issue of the invoice:

In the light of The CGST department has issued Circular No.135/05/2020 dated 31st March, 2020 applicants to upload the details of invoices reflecting in their FORM GSTR-2A. is justifiable to curtail the refund.

Regards

J S Uppal

AI Summary

Clarification sought on Rule 36(4) conflict: ITC refunds limited to GSTR-2A invoices despite 10% additional allowance. An individual raised a query about exporter refunds under GST, specifically regarding discrepancies between claimed Input Tax Credit (ITC) in GSTR-3B and the credit reflected in GSTR-2A. The issue arises when suppliers do not upload invoices in GSTR-1, affecting the buyer's ITC claims. A respondent noted that there is no statutory requirement for ITC matching and challenged Rule 36(4), which allows an additional 10% ITC beyond what is reflected in GSTR-2A. However, a circular mandates that ITC refunds are only for invoices shown in GSTR-2A, creating a conflict with existing rules. The original poster seeks further clarification.