Refund of ITC cannot be refused if shipping bill details are not provided in GSTR 1.
Recently, ๐ญ๐ก๐ ๐๐๐ฅ๐๐ฎ๐ญ๐ญ๐ ๐๐ข๐ ๐ก ๐๐จ๐ฎ๐ซ๐ญ ๐ข๐ง ๐ญ๐ก๐ ๐๐๐ฌ๐ ๐จ๐ ๐๐ซ ๐๐ฎ๐ง๐ข๐ฅ ๐๐ฎ๐ฆ๐๐ซ ๐๐จ๐๐๐๐ซ ๐๐ฌ ๐๐๐๐ 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.
๐๐ฒ๐ง๐จ๐ฉ๐ฌ๐ข๐ฌ
๐ ๐๐๐ญ๐ฌ:
The taxpayer filed a ๐ซ๐๐๐ฎ๐ง๐ ๐๐ฉ๐ฉ๐ฅ๐ข๐๐๐ญ๐ข๐จ๐ง ๐ญ๐จ ๐๐ฅ๐๐ข๐ฆ ๐ซ๐๐๐ฎ๐ง๐ ๐จ๐ ๐ฎ๐ง๐ฎ๐ญ๐ข๐ฅ๐ข๐ณ๐๐ ๐๐๐ on account of zero-rated supply. However, the same was rejected by the jurisdictional officer and the Appellate Authority on the grounds that ๐ญ๐๐ฑ๐ฉ๐๐ฒ๐๐ซ ๐๐๐ข๐ฅ๐๐ ๐ญ๐จ ๐ฎ๐ฉ๐ฅ๐จ๐๐ ๐ฌ๐ก๐ข๐ฉ๐ฉ๐ข๐ง๐ ๐๐ข๐ฅ๐ฅ ๐๐๐ญ๐๐ข๐ฅ๐ฌ ๐ข๐ง ๐๐๐๐ ๐.
๐๐๐ฑ๐ฉ๐๐ฒ๐๐ซโ๐ฌ ๐๐จ๐ง๐ญ๐๐ง๐ญ๐ข๐จ๐ง๐ฌ:
– 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.
๐๐๐ ๐๐๐ฉ๐๐ซ๐ญ๐ฆ๐๐ง๐ญโ๐ฌ ๐๐จ๐ง๐ญ๐๐ง๐ญ๐ข๐จ๐ง๐ฌ:
– The Appellate Authority relied upon ๐๐ข๐ซ๐๐ฎ๐ฅ๐๐ซ ๐๐จ. ๐๐๐/๐๐/๐๐๐๐ 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.
๐๐ข๐ ๐ก ๐๐จ๐ฎ๐ซ๐ญโ๐ฌ ๐๐๐๐ข๐ฌ๐ข๐จ๐ง:
– 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 ๐ฅ๐๐ฐ ๐๐๐ง๐ง๐จ๐ญ ๐๐ ๐ฌ๐จ ๐ซ๐ข๐ ๐ข๐ ๐ฌ๐จ ๐๐ฌ ๐ง๐จ๐ญ ๐ญ๐จ ๐ฉ๐๐ซ๐ฆ๐ข๐ญ ๐ญ๐ก๐ ๐๐ฅ๐๐ข๐ฆ๐๐ง๐ญ ๐ญ๐จ ๐ซ๐๐๐ญ๐ข๐๐ฒ ๐ญ๐ก๐ ๐ฆ๐ข๐ฌ๐ญ๐๐ค๐ ๐ญ๐ก๐๐ญ ๐ก๐๐ฌ ๐๐๐๐ง ๐๐จ๐ฆ๐ฆ๐ข๐ญ๐ญ๐๐ ๐ข๐ง๐๐๐ฏ๐๐ซ๐ญ๐๐ง๐ญ๐ฅ๐ฒ.
– It was also held that ๐๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ข๐๐ฌ ๐จ๐ฎ๐ ๐ก๐ญ ๐ญ๐จ ๐ก๐๐ฏ๐ ๐ญ๐ก๐ ๐ฉ๐จ๐ฐ๐๐ซ ๐ญ๐จ ๐ซ๐๐ฆ๐จ๐ฏ๐ ๐๐ข๐๐๐ข๐๐ฎ๐ฅ๐ญ๐ข๐๐ฌ ๐๐๐๐๐ ๐๐ฒ ๐ญ๐ก๐ ๐ญ๐๐ฑ๐ฉ๐๐ฒ๐๐ซ ๐ข๐ง ๐๐ฅ๐๐ข๐ฆ๐ข๐ง๐ ๐ญ๐ก๐ ๐๐๐ง๐๐๐ข๐ญ ๐ฎ๐ง๐๐๐ซ ๐ ๐ฅ๐๐ฐ.
– The Court ๐๐ข๐ซ๐๐๐ญ๐๐ ๐ญ๐ก๐ ๐๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ข๐๐ฌ ๐ญ๐จ ๐๐จ๐ง๐ฌ๐ข๐๐๐ซ ๐ญ๐ก๐ ๐ฉ๐ก๐ฒ๐ฌ๐ข๐๐๐ฅ ๐๐จ๐ฉ๐ข๐๐ฌ ๐จ๐ ๐ฌ๐ก๐ข๐ฉ๐ฉ๐ข๐ง๐ ๐๐ข๐ฅ๐ฅ๐ฌ to process the refund claim and the taxpayer may be allowed to amend the GSTR 1.
