2020 (11) TMI 570

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....ommissioner, Central Goods & Services Tax Division-B, Jaipur (hereinafter called as the "adjudicating authority"). 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08AFKPR6817H1ZZ has filed application for refund claim of Rs. 22,27,497/- for the period of October to December, 2017 under Section 54 of the Act on account of unutilized ITC on export of Goods and Services without payment of Integrated Tax. The refund claim rejected by the adjudicating authority on the ground that "As per GSTR-3B Outward Zero-rated supplies are Zero". 3. Being aggrieved with the impugned order the appellant has filed the appeal on the following grounds which may be summarized as under :- * that The Learned Assistant Commissione....

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....ch. Therefore, the appellant not corrected the error. * that further, it is submitted that Circular No. 7/7/2017-GST, dated 1-9-2017 was issued by department, wherein at Para 6 it was clarified that if there is any error/omission/rectification same may be done while filing GST-1. For ready reference Para 6 of Circular No. 7/7/2017-GST, dated 1-9-2017 reproduced hereinafter : Correction of erroneous details furnished in FORM GSTR-3B : In case the registered person intends to amend any details furnished in FORM GSTR-3B, it may be done in the FORM GSTR-1 or FORM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GS....

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....of Integrated Tax against Letter of Undertaking, therefore, the input tax credit on inward supplies has accumulated. Accordingly, the appellant has claimed the refund under Section 54(3) of the CGST Act, 2017 of unutilized input tax credit for the period October, 2017 to December, 2017 amounting to Rs. 22,27,497/-. I observed that the adjudicating authority has rejected the refund claim filed by the appellant on the ground that the appellant had shown in return GSTR-3B the turnover of the zero-rated supply as Zero i.e. "outward Zero-rated supplies are Zero" and the appellant had not corrected in subsequent returns. In this regard, the contention of the appellant is that due to clerical error they have reported their turnover in 3.1(c) Nil r....

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....o. 26/26/2017-GST, dated 29th December, 2017, has also clarified on the procedure of rectification of errors made while filing their FORM GSTR-3B. In this regard, Circular No. 7/7/2017-GST, dated 1st September, 2017 [2017 (4) G.S.T.L. C23] was issued which clarified that errors committed while filing FORM GSTR-3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person. But I find that no such report/....