Clarification on CBIC Circular 04/2021

[THYAGARAJAN KALYANASUNDARAM]

Dear Sir/Madam,

One of our clients have exported goods in the year 2017 (September 2017 and December 2017) with payment of taxes but haven't got the refund due to error in GSTR 3B returns. The client had shown the export in table 3.1 (a) instead of 3.1(b) of GSTR 3B form.

Now, CBIC had issued circular 04/2021 providing facilitation to claim refund even though there is mismatch between GSTR 1 and GSTR 3B.

My query is, will this circular apply to my client's case in which export is made in the year 2017. If yes, how should I approach the department to claim the refund?

Link to access the circular

Circular No. 04/2021 -Customs

https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-04-2021.pdf;jsessionid=C0AA6391756F1C6A761C81E7C0C64805

Thanks in advance.

AI Summary

Discussing GST Refund Claims for 2017 Exports: Key Circulars 04/2021, 05/2021, and Time-Barred Considerations A user inquired about the applicability of CBIC Circular 04/2021 for claiming GST refunds on exports made in 2017, which were incorrectly reported in GSTR 3B forms. Responses included references to previous circulars (12/2018 and 25/2019) that might apply to their case, and a suggestion to verify if the refund claim is time-barred. Another respondent mentioned Circular 05/2021 and the potential fees involved in handling mismatches between Shipping Bills and GST returns as per Notification No. 17/2021. The discussion focused on procedural guidance for claiming the refund.