Refund of ITC on account of Export without payment of Tax

[GAURAV SHARMA]

We have filed a refund application under export w/o payment of tax. Our one shipping bill & invoice dates have different month.We have filed the refund application as per our invoice date. For this reason the jurisdictional officer has been issued RFD-08(SCN), which is stated that 'Shipping bills do not belong to the period on which refund is claimed'

So, my queries are:-

1. If the invoice for Dec'2021 & the Shipping bill were generated in Jan'2021. So which month should we file the refund?

2. If we file a refund as per the shipping bill date, then how will we show it in the refund application. Because, If we show that export sale in refund application next month. The same does not match with GSTR return.

3. There is any time limit to generate the shipping bill?

4. If we file a refund application as per invoice date. Is that wrong??

[KASTURI SETHI]

SH.GAURAV SHARMA JI,

As per Explanation 2(a) to Section 54 of CGST Act, relevant date is when the goods left India.

Comprehensive reply can be given here if you post major contents of the RFD-08 (SCN).

[Shilpi Jain]

Refund is applicable on export. So ideally it should not be on the invoice date if the SB date and invoice dates are in different months.

Not matching with returns is not a substantive non compliance In your case

AI Summary

Relevant date for export refund: use the shipping bill date (goods leaving India); invoice date is not determinative. Refund claims for exports without payment of tax should be filed for the period in which the goods left India, i.e., the shipping bill date, rather than the invoice date when those dates fall in different months. A notice under RFD 08 may allege the shipping bills do not belong to the period claimed if the claim is made by invoice date. Using the shipping bill date may cause a mismatch with return filings but that mismatch is not a substantive non compliance according to the discussion.