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TMI BlogClarifications on exports related refund issues.X X X X Extracts X X X X X X X X Extracts X X X X ..... been reported that refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. In this connection, it may be noted that the facility of filing of Table 9 in FORM GSTR-1 , an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice/shipping bill/bill of export in Table 6A or Table 6B of FORM GSTR-1 , he can rectify the same in Table 9 of FORM GSTR-1. It is advised that while processing refund claims on account of zero rated supplies, information contained in Table 9 of FORM GSTR-1 of the subsequent tax periods should be taken into cognizance, wherever applicable. Field formations are also advised to refer to Circular No. 26/26/2017-GST dated 29 th December, 2017 issued by CBEC, wherein the procedure for rectification of errors made while filling the returns in FORM GSTR-3B has been provided. Therefore, in case discrepancies between the data furnished by the taxpayer in FORM GSTR-3B and FORM GSTR-1 , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, payment of integrated tax first and claiming refund at a subsequent date should not be insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services. 5. Deficiency memo : It may be noted that if the application for refund is complete in terms of sub-rule (2), (3) and (4) of rule 89 of the Chhattisgarh Goods and Services Tax Rules, 2017 an acknowledgement in FORM GST RFD-02 should be issued. Rule 90 (3) of the Chhattisgarh Goods and Services Tax Rules, 2017 provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued. the claimant is required to file a fresh refund application after the rectification or the deficiencies. In this connection, a clarification has been sought whether with respect to a refund claim, deficiency memo can be issued more than once. In this regard rule 90 or the Chhattisgarh Goods and Services Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture. In sub-rule (4) and (5) of rule 89 of the Chhattisgarh Goods and Services Tax Rules, 2017 the amount of refund under these scenarios is to be calculated using the formulae given in the said sub-rules. The formulae use the phrase 'Net ITC' and defines the same as input tax 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 . It is clarified that as the transitional credit pertains to duties and taxes paid under the existing laws viz., Chhattisgarh Value Added Tax, 2005, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of 'Net ITC'. 8. Discrepancy between values of GST invoice and shipping bill/bill of export: In certain cases, where the refund of unutilized input tax credit on account of export of goods is claimed and the value declared in the tax invoice is different from the export value declared in the corresponding shipping bill under the Customs Act, refund claims are not being processed. The matter has been examined and it is clarified that the zero rated supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Filing frequency Refunds: Various representations have been made to the Commissioner regarding the period for which refund applications can be filed, Section 2(107) of the CGGST Act defines the term tax period as the period for which the return is required to be furnished. The terms 'Net ITC' and 'turnover of zero rated supply of goods/services' are used in the context of the relevant period in rule 89(4) of Chhattisgarh Goods and Services Tax Rules, 2017. The phrase 'relevant period' has been defined in the said sub-rule as 'the period for which the claim has been filed'. In many scenarios, exports may not have been made in that period in which the inputs or input services were received and input tax credit has been availed. Similarly, there may be cases where exports may have been made in a period but no input tax credit has been availed in the said period. The above referred rule, taking into account such scenarios, defines relevant period in the context of the refund claim and does not link it to a tax period. In this regard, it is hereby clarified that the exporter, at his option, may file refund claim for one calendar month / quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laims for refund: It has been brought to the notice of the Commissioner that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations. It was envisaged that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the common portal which would be matched. Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with the Customs system. However, because of delays in operationalizing the requisite modules on the common portal, in many cases, suppliers' invoices on the basis of which the exporter is claiming refund may not be available on the system. For processing of refund claims of input tax credit, verifying the invoice details is quintessential. In a completely electronic environment, the information of the recipients' invoices would be dependent upon the suppliers' information, thus putting an in-built cheek-and-balance in the system. However, as the refund claims are being filed by the recipient in a semi-elec ..... 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