GST Refund Claim

[TNarayanan Unni]

One of our client , providing renting of Immovable property services, under GST had initially registered in two states, Maharashtra where the registered premises was situated, and M.P state where the client is permanently residing. By mistake, GST liability to be paid in the State of Maharashtra was deposited in the M.P state RFD-01A was filed in the M.P state , however since no activities was conducted in the M.P state , registration was surrendered in spite of the fact that the refund was pending with the concerned GST Dept. M.P.

Now GST department is refusing the refund on the ground that the GST Registration has already been surrendered. Kindly guide as to how to approach the refund process.

AI Summary

GST Refund Denied Due to Surrendered Registration Despite Filing RFD-01A; Check Registration Status for Resolution A client providing immovable property rental services under GST mistakenly paid GST liability for Maharashtra in the state of M.P., where they were also registered. Despite filing RFD-01A for a refund in M.P., the registration was surrendered since no activities occurred there. The GST department is denying the refund due to the surrendered registration. Respondents advise that if the registration cancellation is pending, the refund should not be denied, as registration is required for filing the refund claim. They suggest checking if the registration has been officially canceled, as this affects the refund process.