TaxTMI 
TaxTMI 
Clarification on CBIC Circular 04/2021
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....larification on CBIC Circular 04/2021<br> Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 5-3-2021 Last Reply Date:- 5-4-2021 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear Sir/Madam, One of our clients have exported goods in the year 2017 (September 2017 and December 2017) with payment of taxes but haven't got the refund due to error in GSTR 3B returns. The clie....
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....nt had shown the export in table 3.1 (a) instead of 3.1(b) of GSTR 3B form. Now, CBIC had issued circular 04/2021 providing facilitation to claim refund even though there is mismatch between GSTR 1 and GSTR 3B. My query is, will this circular apply to my client's case in which export is made in the year 2017. If yes, how should I approach the department to claim the refund? Link to access t....
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....he circular Circular No. 04/2021 -Customs https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-04-2021.pdf;jsessionid=C0AA6391756F1C6A761C81E7C0C64805 Thanks in advance. Reply By Rajagopalan Ranganathan: The Reply: Sir, The resolution to the above problem was provided by the Board, as an interim measure, vide Circular No. 12/2018-Cus. dated 29.05.....
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....2018 read with Circular No. 25/2019- Cus. dated 27.08.2019 in respect of Shipping Bills filed up.to 31.03.2019.. Therefore these circulars are applicable to your case also. Therefore you ca.n approach the Department for resolution of the mis-match between GSTR-1 and GSTR-3B. Reply By Shilpi Jain: The Reply: However please check if the refund is time barred. Reply By Ganeshan Kalyani: The Reply:....
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.... Also refer Circular No. 05/2021-Customs dated 17.02.2021 Reply By Nikhil Agarwal: The Reply: Dear Sir/Madam, One of our clients have exported goods in the year 2020 (September 2020) with payment of taxes but haven't got the refund due to error in GSTR 3B returns. The client had shown the export in table 3.1 (a) instead of 3.1(b) of GSTR 3B form. Now, CBIC had issued circular 04/2021 prov....
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....iding facilitation to claim refund. My query is,how should I approach the department to claim the refund? Thanks in advance. Reply By Shilpi Jain: The Reply: Pls see if this can help CBIC notifies ₹ 1000.00 fees for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System vide Notification No. 17/2021-Customs (N.T.) Dated: 17th February, 2021. Levy of Fees ....
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....(Customs Documents) Amendment Regulations, 2021.<br> Discussion Forum - Knowledge Sharing ....