2021 (1) TMI 582

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....er called as the "impugned order") passed by the Joint Commissioner, Central Goods & Service Tax Division-G, Jaipur (hereinafter called as the "adjudication authority") as mentioned below:- S. No. Appeal No. Order in Original No & date (Impugned order) Order sanctioning /rejecting refund 1. CGST/JP/1 4/V/19 CGST DIV- G/219/2018 dated 22.02.2019 The refund of Rs. 2,12,814/- was filed on account of supplies made to SEZ Unit/SEZ Developer (with payment of Tax) for the period of February-2018 2.  BRIEF FACTS OF THE CASE : 2.1  The appellant having GSTIN No.08AABCA2414Q2ZL has filed application for refund claim of Rs. 2,12,814/- for the period of February-2018 under Section....

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....pplies were on payment of IGST and are eligible for refund from the GST department. IGST liability was discharged in GSTR 3B of July-2017 and August-2017. • that appellant made a clerical mistake not showing the SEZ supplies separately in column 3.1(b) while filing GSTR 3B of July & August-2017 itself. Although the IGST liability is discharged by showing it in column 3.1(a) in the same month This was a typing mistake, with no intention to evade taxes. • that there is no provision of revising the returns in GST regime. One can only make amendments while filing future returns to correctly discharge his tax liability. Guided by the GOI guidelines, appellant added the said SEZ supplies in GSTR-3B of February-2018 and r....

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....e appellant has not shown the value / figure in column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B for the relevant month. The "NIL"  amount was shown in column 3.1 (a) Outward taxable supply (Zero rated). The appellant 's contention is that due to typographic mistake it was inadvertently shown in column 3.1 (b) of GSTR-3B in the month of July-2017 instead of column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B. Moreover, as per detail of Tax invoices number RIL/PPS-06 and PPS-07 shows Commissioner pertains to the month of June-2017 (pre GST regime) on which Service Tax was to be paid by the appellant. 7. I find Appellant's contention is that due to typographic mistake it has inadvertently shown in column....