https://www.taxtmi.com/caselaws?id=400815 The appellant's refund claim for unutilized ITC on exports was rejected due to incorrect reporting in GSTR-3B, where zero-rated supplies were not properly categorized. Despite following prescribed procedures for filing returns, the appellant failed to rectify the error in subsequent returns as required by the CGST Act. The Commissioner emphasized the need for reconciliation reports and corrective actions, ultimately dismissing the appeal as the appellant did not take necessary steps to rectify the reporting error, leading to the rejection of the refund claim. en-us Wed, 10 Jun 2020 00:00:00 +0530 Thu, 19 Nov 2020 09:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400815 The appellant's refund claim for unutilized ITC on exports was rejected due to incorrect reporting in GSTR-3B, where zero-rated supplies were not properly categorized. Despite following prescribed procedures for filing returns, the appellant failed to rectify the error in subsequent returns as required by the CGST Act. The Commissioner emphasized the need for reconciliation reports and corrective actions, ultimately dismissing the appeal as the appellant did not take necessary steps to rectify the reporting error, leading to the rejection of the refund claim. Case-Laws GST Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400815