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.

[Rajagopalan Ranganathan]

Sir,

The resolution to the above problem was provided by the Board, as an interim measure, vide Circular No. 12/2018-Cus. dated 29.05.2018 read with Circular No. 25/2019- Cus. dated 27.08.2019 in respect of Shipping Bills filed up.to 31.03.2019.. Therefore these circulars are applicable to your case also. Therefore you ca.n approach the Department for resolution of the mis-match between GSTR-1 and GSTR-3B.

[Shilpi Jain]

However please check if the refund is time barred.

[Ganeshan Kalyani]

Also refer Circular No. 05/2021-Customs dated 17.02.2021

[Nikhil Agarwal]

Dear Sir/Madam,

One of our clients have exported goods in the year 2020 (September 2020) 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.

My query is,how should I approach the department to claim the refund?

Thanks in advance.

[Shilpi Jain]

Pls see if this can help

CBIC notifies ₹ 1000.00 fees for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System vide Notification No. 17/2021-Customs (N.T.) Dated: 17th February, 2021. Levy of Fees (Customs Documents) Amendment Regulations, 2021.

AI Summary

Refund facilitation for export GST mismatch permits claims despite return discrepancies, subject to procedural checks and time limits.
CBIC Circular No. 04/2021 permits exporters to seek refunds despite mismatches between shipping bills and GSTR returns arising from incorrect placement in GSTR 3B; for shipping bills filed up to 31.03.2019, Circulars 12/2018 Cus. and 25/2019 Cus. apply and may be invoked to reconcile records and press refund claims. Claimants should first confirm whether the refund is time barred and note related instruments, including Circular No. 05/2021 and the notification imposing a fee for handling mismatch processing in the customs automated system.