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

Time-bar on refund claims can block automatic GST export refunds; correct returns or seek rectification and appellate relief.
Clerical misclassification of zero-rated exports in GSTR-3B can block automatic IGST refunds; rectification by the jurisdictional officer and use of the shipping bill as a deemed refund application may enable refund processing if statutory return conditions are met. Time limitation under refund provisions remains applicable, administrative officers cannot grant time-barred refunds, and appellate or Customs remedies and alternative portal mechanisms are the practical routes for relief.