GST refund of missed Bills

[Bipin Parmar]

Dear Experts,

We applied for GST refund on export of services with payment of tax for the period May to Jun 2024. However, we missed to claim the refund for Jun-24. Bills. We cannot apply twice for the same month of the GST portal. There is no domestic supply. Any remedy available?

Thanks

Bipin

[YAGAY andSUN]

Yes, this is a common issue that exporters face while filing GST refund applications under the category "Export of Services with Payment of Tax" when one or more invoices are inadvertently left out in a refund claim.

Let’s break it down and look at possible remedies based on current (as of FY 2024-25) GST law and practices:

Situation:

• Refund applied for May to June 2024 period.
• June 2024 invoices were missed (i.e., not included in the filed application).
• The GST portal does not allow re-filing for the same period under the same refund category.
• No domestic supply.

Remedies Available:

Option 1: File a refund claim for July 2024 including the missed June 2024 invoices

This is the most practical and accepted workaround.

Even though the missed invoices are from June, you can include them in the next tax period’s (e.g., July 2024) refund application, as long as they haven't been claimed before and satisfy the conditions under Rule 89 of CGST Rules.

Conditions to follow:

• The invoices should not have been part of any earlier refund claim.
• Export proceeds (foreign inward remittance) should be realized within the prescribed time (usually 9 months from invoice date).
• You need to clearly declare the June invoices in Annexure and Statement 2 while filing July’s refund application.

Note: You can attach a covering letter or declaration stating that these invoices were missed inadvertently and are being included now.

Option 2: Withdrawal of the previous refund application (if not processed yet)

If your original refund application for May–June 2024 is still pending or under processing, you may try to:

• Withdraw the application (if portal permits),
• Refile a fresh refund application for May–June 2024, including the missing invoices.

However, this is only feasible before the refund is sanctioned. Once sanctioned or acknowledged, this option is closed.

Option 3: Approach Jurisdictional GST Officer

If portal options are blocked and it's critical, you can:

• Write to your jurisdictional GST refund officer,
• Request manual intervention or allow claim of missed invoices in the next period,
• Officers are often aware of such practical issues and may guide or give a written direction to include it in the next month's claim.

Best Practice Tip:

Maintain a register of export invoices matched with refund application IDs and periods to avoid missing entries. Also, add a standard review step before final submission.

[Shilpi Jain]

Write to the department regarding this and meet the officer to explain the situation.

Human error coupled with no facility to rectify in the portal cannot lead to denial of benefits given under the law.

If the amount is huge take professional help regarding how to deal in case the officer does not accept to open portal for refund.

[Shilpi Jain]

If amount is not huge or you do not want to take the hazzel of approaching department, amend  the service invoices to w/o payment of tax and adjust the taxes already paid in subsequent returns.

[KASTURI SETHI]

It is a human error and it does not mean an assessee  should suffer. Refund cannot be denied. It is also  not time barred. Give in writing about the factual position to the jurisdictional GST Range Officer or Deputy/Asstt. Commissioner, in-charge of CGST Division and get dated acknowledgement. Under exceptional circumstances and genuine problem Common Portal System can be re-opened.

       Your efforts will not end in smoke.

[Raam Srinivasan Swaminathan Kalpathi]

Would suggest to upload the refund of IGST paid on the left out invoices under 'Others' category with a suitable covering letter expatiating the extenuating circumstances under which this refund is being claimed.  You may also meet the jurisdictional Suptt/ AC after upload and explain the position with a request to condone the technical lapse on your part and to process the refund application.

[KASTURI SETHI]

Sir,

          "Any other category" will not be in the fitness of things. Category cannot be changed. 

[Bipin Parmar]

Dear Experts,

I appreciate and agree to the solution provided by the experts.

Option-1 : Refund application is already processed. Hence, we cannot withdraw it.

Option-2 : We made Jul-24 o/w invoices without payment of tax. So, portal does not allow to file the application under this category for the month of Jul-24.

Option-3: The company follows cost+ markup model. Hence, we do not have any GST liability other than this to adjust the negative liability that would arise if amend the bills. Further, let say If we amend Jun-24 and show Mar-25 bill with payment of tax, the dept. compares tax paid in 3B in Mar-24. So, if our liability in March-24 is Rs. 200 and adjusted Rs. 100 for Jun-24, Dept. might allow the refund of Rs. 100 only.

Option-4 : We explained the facts of the case in details, but He is not ready to accepts the grounds. He also rejected our proposal to file it under the category "Excess payment of tax" or "Others" category.

[Raam Srinivasan Swaminathan Kalpathi]

Reply to opinion of Shri.Kasthuriji

I do not have ready access, but I distinctly remember having read some HC writ cases which are favourable to the tax payers for having filed under 'Others' category for certain ommission(s).  The Querist should not have any issue on this score.  The other option will be to file a manual application under Rule 97A.  If the department rejects then we may have to knock at the door of FAA and if that fails, file a writ.  Thanks

[KASTURI SETHI]

Sh. RaamSrinivasan Kalpathi Ji,

Yes, Sir. At present the querist has no other option except manual filing of the  application for refund claim.