Refund of ITC cannot be refused if shipping bill details are not provided in GSTR 1.

Loading

Refund of ITC cannot be refused if shipping bill details are not provided in GSTR 1.

 

 

Recently, ๐ญ๐ก๐ž ๐‚๐š๐ฅ๐œ๐ฎ๐ญ๐ญ๐š ๐‡๐ข๐ ๐ก ๐‚๐จ๐ฎ๐ซ๐ญ ๐ข๐ง ๐ญ๐ก๐ž ๐œ๐š๐ฌ๐ž ๐จ๐Ÿ ๐Œ๐ซ ๐’๐ฎ๐ง๐ข๐ฅ ๐Š๐ฎ๐ฆ๐š๐ซ ๐๐จ๐๐๐š๐ซ ๐•๐ฌ ๐‚๐†๐’๐“ directed the GST Department to overlook the taxpayer’s unintentional omission of shipping bill details in GSTR 1 and consider the physical copies of shipping bills to process the refund.

๐’๐ฒ๐ง๐จ๐ฉ๐ฌ๐ข๐ฌ

 

๐…๐š๐œ๐ญ๐ฌ:

The taxpayer filed a ๐ซ๐ž๐Ÿ๐ฎ๐ง๐ ๐š๐ฉ๐ฉ๐ฅ๐ข๐œ๐š๐ญ๐ข๐จ๐ง ๐ญ๐จ ๐œ๐ฅ๐š๐ข๐ฆ ๐ซ๐ž๐Ÿ๐ฎ๐ง๐ ๐จ๐Ÿ ๐ฎ๐ง๐ฎ๐ญ๐ข๐ฅ๐ข๐ณ๐ž๐ ๐ˆ๐“๐‚ on account of zero-rated supply. However, the same was rejected by the jurisdictional officer and the Appellate Authority on the grounds that ๐ญ๐š๐ฑ๐ฉ๐š๐ฒ๐ž๐ซ ๐Ÿ๐š๐ข๐ฅ๐ž๐ ๐ญ๐จ ๐ฎ๐ฉ๐ฅ๐จ๐š๐ ๐ฌ๐ก๐ข๐ฉ๐ฉ๐ข๐ง๐  ๐›๐ข๐ฅ๐ฅ ๐๐ž๐ญ๐š๐ข๐ฅ๐ฌ ๐ข๐ง ๐†๐’๐“๐‘ ๐Ÿ.

 

๐“๐š๐ฑ๐ฉ๐š๐ฒ๐ž๐ซโ€™๐ฌ ๐œ๐จ๐ง๐ญ๐ž๐ง๐ญ๐ข๐จ๐ง๐ฌ:
– The taxpayer acknowledged that the omission of uploading shipping bill details in GSTR 1 resulted from a misinterpretation of the law but the taxpayer has submitted the physical copies of the shipping bills during the appellate stage.
– Despite attempts to amend GSTR 1 to correct the mistake after applying for the refund, the online portal did not permit the amendment.

 

๐†๐’๐“ ๐ƒ๐ž๐ฉ๐š๐ซ๐ญ๐ฆ๐ž๐ง๐ญโ€™๐ฌ ๐œ๐จ๐ง๐ญ๐ž๐ง๐ญ๐ข๐จ๐ง๐ฌ:
– The Appellate Authority relied upon ๐‚๐ข๐ซ๐œ๐ฎ๐ฅ๐š๐ซ ๐๐จ. ๐Ÿ๐Ÿ๐Ÿ“/๐Ÿ’๐Ÿ’/๐Ÿ๐ŸŽ๐Ÿ๐Ÿ— which requires the proper officer to check the shipping bill details from the ICEGATE SITE and corelate the same with details furnished in Table 9 of GSTR 1 wherever applicable.
– The rejection of the refund claim is deemed appropriate under the law, as it mandates the submission of shipping bill details in GSTR 1.

 

๐‡๐ข๐ ๐ก ๐‚๐จ๐ฎ๐ซ๐ญโ€™๐ฌ ๐ƒ๐ž๐œ๐ข๐ฌ๐ข๐จ๐ง:
– On one hand the taxpayer is not being allowed to amend GSTR 1 and on the other hand the refund is being denied
– There is no question about the genuineness of the shipping bills.
– The Court held that a ๐ฅ๐š๐ฐ ๐œ๐š๐ง๐ง๐จ๐ญ ๐›๐ž ๐ฌ๐จ ๐ซ๐ข๐ ๐ข๐ ๐ฌ๐จ ๐š๐ฌ ๐ง๐จ๐ญ ๐ญ๐จ ๐ฉ๐ž๐ซ๐ฆ๐ข๐ญ ๐ญ๐ก๐ž ๐œ๐ฅ๐š๐ข๐ฆ๐š๐ง๐ญ ๐ญ๐จ ๐ซ๐ž๐œ๐ญ๐ข๐Ÿ๐ฒ ๐ญ๐ก๐ž ๐ฆ๐ข๐ฌ๐ญ๐š๐ค๐ž ๐ญ๐ก๐š๐ญ ๐ก๐š๐ฌ ๐›๐ž๐ž๐ง ๐œ๐จ๐ฆ๐ฆ๐ข๐ญ๐ญ๐ž๐ ๐ข๐ง๐š๐๐ฏ๐ž๐ซ๐ญ๐ž๐ง๐ญ๐ฅ๐ฒ.
– It was also held that ๐š๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ข๐ž๐ฌ ๐จ๐ฎ๐ ๐ก๐ญ ๐ญ๐จ ๐ก๐š๐ฏ๐ž ๐ญ๐ก๐ž ๐ฉ๐จ๐ฐ๐ž๐ซ ๐ญ๐จ ๐ซ๐ž๐ฆ๐จ๐ฏ๐ž ๐๐ข๐Ÿ๐Ÿ๐ข๐œ๐ฎ๐ฅ๐ญ๐ข๐ž๐ฌ ๐Ÿ๐š๐œ๐ž๐ ๐›๐ฒ ๐ญ๐ก๐ž ๐ญ๐š๐ฑ๐ฉ๐š๐ฒ๐ž๐ซ ๐ข๐ง ๐œ๐ฅ๐š๐ข๐ฆ๐ข๐ง๐  ๐ญ๐ก๐ž ๐›๐ž๐ง๐ž๐Ÿ๐ข๐ญ ๐ฎ๐ง๐๐ž๐ซ ๐š ๐ฅ๐š๐ฐ.
– The Court ๐๐ข๐ซ๐ž๐œ๐ญ๐ž๐ ๐ญ๐ก๐ž ๐š๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ข๐ž๐ฌ ๐ญ๐จ ๐œ๐จ๐ง๐ฌ๐ข๐๐ž๐ซ ๐ญ๐ก๐ž ๐ฉ๐ก๐ฒ๐ฌ๐ข๐œ๐š๐ฅ ๐œ๐จ๐ฉ๐ข๐ž๐ฌ ๐จ๐Ÿ ๐ฌ๐ก๐ข๐ฉ๐ฉ๐ข๐ง๐  ๐›๐ข๐ฅ๐ฅ๐ฌ to process the refund claim and the taxpayer may be allowed to amend the GSTR 1.

Menu