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??

AI Summary

Clarification Sought on Export Refund Application: Invoice and Shipping Bill Dates Mismatch; Relevant Date is Goods Departure Date A participant sought advice on a refund application for exports without tax payment, where the invoice and shipping bill dates fell in different months. The jurisdictional officer issued an RFD-08 notice, stating the shipping bills did not match the refund claim period. The participant asked which date should be used for filing the refund and how to reconcile it with GSTR returns. Responses indicated that the relevant date is when goods leave India, and discrepancies with returns are not substantial non-compliance. Further details of the RFD-08 notice were requested for a comprehensive response.