TaxTMI 
TaxTMI 
2026 (9) TMI 2054
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....xporter for refund of Input Tax Credit ('ITC') in respect of export of goods without payment of GST for the tax period 01.10.2021 to 31.12.2021. The refund claim was filed under rule 89(4) of the CGST Rules, 2017, claiming refund of Rs. 18,28,146/- in respect of export of goods valued at Rs. 3,17,03,825/-. The claim was sanctioned by the Deputy Commissioner, Central GST Division-III, Chandigarh on 02.05.2023. The refund sanction order was reviewed by the Commissioner under Section 107(2) of the CGST Act, 2017, and an appeal was filed by the CGST Department against the refund sanction order mainly on the ground that in some cases the export of goods was not made during the relevant period. In the said first appeal, an additional ground was that the amount of eligible ITC taken for calculating the refund amount was higher on account of some ineligible ITC. The CGST Department contended that the eligible refund was Rs. 12,58,188/-, and excess amount of Rs. 5,69,958/- had been sanctioned by the Deputy Commissioner. The said appeal of the CGST Department was rejected by the First Appellate Authority, and the CGST Department is now in appeal before the Appellate Tribunal against the Impu....
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....TTO') calculated as per GSTR-3B & Statement 3A is as under: i. Turnover of zero rated supply of goods is Rs. 1,13,73,002/-; ii. Domestic Sale Rs. 4,44,19,022/-. Hence, the ATTO is Rs. 5,57,92,024/-. (iv) Further, ITC of Rs. 23,560/- (Rs. 1,167/- + Rs. 22,393/-) is not admissible to the party for refund. Hence, Net ITC in the instant case is 61,72,236/-, while the details of the same was mistakenly not intimated in the review order. However, the ITC in respect of the above mentioned is not admissible to the party as Net ITC for calculation of refund claim. Accordingly, maximum refund admissible to the party comes to Rs. (1,13,73,002/5,57,92,024) * 61,72,236 = 12,58,188/-. (v) In view of the above, it appears that the First Appellate Authority has erred by rejecting the appeal of the Department and upholding the refund sanction order, vide which an amount of Rs. 5,69,958/- (Rs. 18,28,146/- minus Rs. 12,58,188/-) has been sanctioned in excess. 4. We have heard both the Appellant Department and the Respondent exporter. In his arguments, Shri Veer Singh Meena, Authorised Representative for the Department reiterated the grounds mentioned in the appeal. He ha....
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....ax credit availed on inputs and input services during the relevant period, other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for ....
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....The terms "turnover in State" or "turnover in Union Territory" have been defined in clause (112) of section 2 of the CGST Act, 2017 to mean the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or UT by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or UT by the said taxable person, but excludes central tax, State tax, Union territory tax, integrated tax and cess. 9. The term "zero-rated supply" has been defined under clause (23) of section 2 of the IGST Act, 2017 as follows: "zero-rated supply" shall have the meaning assigned to it in section 16". As per sub-section 16(1) of the IGST Act, 2017: "(1) "Zero-rated supply" means any of the following supplies of goods or services or both, namely:-_ (a) export of goods or services or both; or (b) supply of goods or services or both for authorised operations to a Special Economic Zone developer or a Special Economic Zone unit." The term "export of goods" has been defined under Section....
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....upplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. Explanation 1.- For the purposes of clauses (a) and (b), "supply" shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. Explanation 2.- For the purposes of clause (b), "the date on which the supplier receives the payment" shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier." 13. The provisions relating to tax invoice are given in Section 31 of the CGST Act, 2017. The relevant provisions relating to issue of tax invoice for supply of goods are given in sub-section (1), which is extracted as under: "Section 31. Tax invoice.- (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves mo....