TaxTMI 
TaxTMI 
2025 (4) TMI 1283
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....ervices for Metro Projects, had registered itself under the provisions of the CGST Act, 2017. Initially, the petitioner had registered itself for supply of goods. Subsequently, the petitioner filed an application for amendment of registration, on 11.08.2020, for the purpose of including the services being supplied by the petitioner. Apart from this, another application for amendment was filed on 18.08.2020 for including supply of services, as per terms of Rule 19 of the CGST Rules, 2017. The amendments were accepted and an order, allowing the amendments, was passed on 19.09.2020. 4. The petitioner, from June, 2019, had commenced supply of zero rated services, being engineering services for metro projects, to customers who were outside India. The petitioner had supplied such services, on payment of IGST. These payments were also reflected in the monthly returns filed by the petitioner. Thereafter, the petitioner filed two refund claims. In the first claim, filed on 13.01.2021, the petitioner claimed a refund of Rs.12,82,63,580/- being unutilized input tax credit, arising out of IGST paid on export of services during the period March, 2020 to June, 2020. The petitioner also filed ....
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....egistration, the claim of the petitioner cannot be rejected on the ground that the registration certificate did not stipulate that registration was for services also. b) The forms of registration read with the Rules would show that there is no requirement that the person seeking registration, should set out all the lines of his business including different categories of goods that it may supply or different categories of services that it may supply. In such circumstances, the view of the authorities that there is a requirement for separate registration, toward supply of services is incorrect. 8. Sri Y.N. Vivekananda, learned Standing Counsel appearing for respondents 1 and 2 would submit that the petitioner was required to register itself, under the CGST Act as a person, who was in the business of supply of goods as well as supply of services. Since the petitioner had registered itself as a supplier of goods, it is not entitled for any refund. It is further contended that the authorities had pointed out to the provisions of Section 16 of the IGST Act read with Section 54 of the CGST Act, wherein only a registered person is entitled to seek refund of IGST, in relation to....
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....ection 54 of the CGST Act (relevant part) which reads as follows: 54. Refund of tax.- (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. ....
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....der Section 22 or Section 24, has to apply for such registration. Section 22 of the CGST Act, lists out the persons, who are liable for registration. The relevant part of Section 22 reads s follows: 22. Persons liable for registration.- (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified; Provided also that the Government may, at the request of a State and on the recomm....
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....t point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. (3) xxxxxxx 19. Since Section 25(1) of the CGST Act states that the registration is to be done in such a manner and subject to such conditions as may be prescribed, it would be necessary to look at the Rules regulating registration. The Rules for such purpose are the Central Goods and Services Tax Rules, 2017 (for short ‗the Rules'). Rule 8 requires the person seeking registration to submit an application in Part-B of Form GST REG-01. After verification of the application, and after obtaining such clarification or information as required, the appropriate authority would issue a registration certificate, under Rule 10 of the Rules, in Form GST REG-06. 20. Part-A of Form GST REG-01, requires the applicant to give the name of the business, the permanent account number, e-mail a....