Gst refund

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

one of my client who applied for export GST refund in GST RFD-01. However, while applying he has not stated the Hsn/sac in annexure B. Whereas, the proper officer has issued the refund without any denial. Later, the department went on appeal before appellate authority and rejected my claim as erroneous refund. But before passing an order by the appellate authority, my client has submitted all the copies of purchase bills along with corrected annexure B, despite all documents were submitted the appellate authority did not consider. Now, what is the step do i take to quash the rejection order also please provide me any citation. The appellate authority quoting the Circular No.135/05/2020-GST dated 31.03.2020.

thanks in advance.

[Bullseye Accounting]

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[Sadanand Bulbule]

Dear Bullseye Solutions

The querist seeks answer to his satisfaction.

[Sadanand Bulbule]

Read it as Bullseye Accounting.

[Shilpi Jain]

Do file an appeal against the rejection order issued.

Hope u have submitted all the docs with acknowledgement taken.

[SANCHIT SEHGAL]

Better to take benefit under GST Amnesty Scheme. Provided that you are eligible.

[Yash Shah]

There are no provisions in GST law that require submission of Annexure B in GST RFD 01. The requirement to submit Annexure B along with the HSN/SAC code is prescribed in Circular No. 125/44/2019 - GST & Circular No. 135/05/2020 - GST.

As the Circulars are not binding to the taxpayer, therefore Annexure B is not mandatory.

Therefore, the appropriate action one may take in this situation is to challenge the circular before the tribunal.

AI Summary

Refund Rejected Due to Missing HSN/SAC in GST RFD-01; Appeal Suggested Against Circular No. 135/05/2020-GST A client applied for a GST export refund using GST RFD-01 but omitted the HSN/SAC in Annexure B. Despite this, the refund was initially granted. However, the department later appealed, and the appellate authority rejected the refund as erroneous, citing Circular No. 135/05/2020-GST. The client submitted corrected documents, but they were not considered. Suggestions included filing an appeal against the rejection, considering the GST Amnesty Scheme, and challenging the circular, as Annexure B is not mandatory per GST law. The discussion emphasized the importance of accurate GST documentation and compliance.