GST refund

[THYAGARAJAN KALYANASUNDARAM]

Dear friends,

One of my clients who export goods regularly with payment of tax u/s 16(3)(b). For Sep and Dec 2017, he filed the return and declared sales correctly in the GSTR-1 return in the appropriate column; however, in the GSTR-3B return, he showed in 3.1. (a) instead 3.1.(b). Because of this, they have not received a refund from the govt. But subsequent transactions, he was declared in the appropriate column and received the same automatically.

My query is

1. Is that two years limitation would apply

2. Since it is an automatic refund process should be done by the department; still two years limitation would apply

3. What is the next course of action to be taken to get this refund from the govt.

Please support me on this. If any citation, please share.

Thanks in advance.

AI Summary

Error in GSTR-3B Refund: GST Section 16(3)(b) Client Faces Two-Year Limitation; Experts Advise Litigation or Appeal. A client who regularly exports goods with tax payment under GST section 16(3)(b) filed returns correctly in GSTR-1 for September and December 2017 but made an error in GSTR-3B, leading to a refund issue. The discussion focuses on whether the two-year limitation for refund claims applies and the next steps to rectify the situation. Experts suggest that while clerical errors should not deny refunds, the time limitation is applicable. They recommend pursuing litigation or appealing to higher authorities for relief, as departmental officers lack the power to approve time-barred claims.