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

HSN/SAC requirement for GST refund claims questioned; challenge circular or appeal where refund later deemed erroneous.
A taxpayer received an export GST refund despite omitting HSN/SAC in Annexure B; an appellate authority later treated the disbursement as an erroneous refund and rejected the claim, relying on a circular prescribing Annexure B with HSN/SAC. The taxpayer submitted corrected Annexure B and invoices before the appellate order but the authority did not consider them. Forum responses advise filing an appeal, note potential use of amnesty schemes, and contend that circulars are guidance not binding on taxpayers, suggesting procedural challenge to the rejection.