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TMI BlogGST RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... we have filed the refund claim for our client under inverted duty structure. The show cause was issued and the refund claim was rejected in February 2020. We want to reapply for the refund claim. The GST portal is not allowing the file the refund claim again for the same period. How to file the GST refund claim again? Thanks in advance Sanjay Jain - Reply By Kashish Gupta - The Reply = Did he pass RFD-06 rejecting the refund claimed fully? - Reply By SANJAY JAIN - The Reply = Yes, the order has been passed and input credit amount has been re-credited to electronic credit ledger in March 2020. - Reply By KASTURI SETHI - The Reply = It is an appealable order. You are to file appeal against this order with the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 107 of CGST Act. Also see the procedure laid down under Board's Circular No.111/30/2019-GST dated 3.10.19 . If the appeal is decided in your favour, only then you can apply for this refund claim. - Reply By niranjan gupta - The Reply = Agreed with reply given above. The appeal is required to be filed within a period of three months from the date of communication of order. However, extension for one month is allowed but that extension is subject to condonation of delay by appellate authority. Also, as on date, appellate procedure is fully electronic. We have experienced that many appellate authorities are also not accepting appeal manually because there is no such legal authorisation to accept manually. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, some ground challenges may be faced by you for submission of appeal. In case you face any such issues, kindly prefer submission appeal through email. Prefer to digitally sign the pdf documents. As a part of procedure, a letter should be written to jurisdictional officer as well as nodal officer requesting to remove glitch faced on GSTN portal for submission of appeal. Copy thereof can be marked to GSTN as well. - Reply By SANJAY JAIN - The Reply = Thanks Kasturiji and Niranjanji for your reply. There are option available to registered person 1) To resubmit the refund claim again if the refund has been rejected by the Department. However the GST portal is not allowing to resubmit the refund application again under same category for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same period. This is a GST portal issue and how to resolve it? 2) Second option will be to file the appeal. When the refund was rejected, the amount claimed was not re-credited to the credit ledger. The department has asked to submit an undertaking on the letterhead that the appeal will not be filed. After submission of the undertaking, the input credit amount was re*credited to credit ledger. Can the appeal be filed even after submission of the undertaking? Look forward for the guidance under both option. Thanks and Regards, Sanjay Jain - Reply By KASTURI SETHI - The Reply = 1.It is not a Common portal issue. You cannot re-file the same refund claim. Sanction or rejection order of refund claim is Order-in-Original. As per procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , an appeal is to be filed but in the event of an undertaking given to the department, you cannot file an appeal against this rejection order. Go through Explanation No.2 given in Rule 87 of CGST Rules . Explanation 2. - For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. If an undertaking to the effect that you will not file appeal, has been given you cannot file appeal. Suppose you file an appeal in spite of an undertaking to the Department, the appeal will be rejected. That amounts to challenge the validity of rule. Also go through para no.23 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No.125/44/2019-GST dated 18.11.19 as amended. - Reply By SANJAY JAIN - The Reply = Dear Kasturiji, Thanks for your guidance. The restriction as per the para no 23 of circular no 125 is related to ineligible input credit. In the current case, there is no questions of in-elgibility of the input credit claim. Further, as per CGST Rule 90 , if there is a deficiency in the documents, the fresh refund application can be filed on the common portal. Although rule provides for resubmission of the application, the portal does not provide the facility, Is there any option to re-submit the refund claim? - Reply By KASTURI SETHI - The Reply = You have crossed the stage of 'deficiency memo'. That was available prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the passing of OIO. Now Order-in-Original has been issued. So you cannot re-submit the same refund claim. Such re-submission tantamounts to review its own order. No court can review its own order except Supreme Court. This is the legal position. Thus you cannot re-submit. - Reply By SANJAY JAIN - The Reply = Thanks Kasturiji, The deficiency memo was not issued. The show cause for refund rejection was issued. The reply was submitted for the show cause notice, however the refund rejection order was issued subsequently. Can the facility of resubmission of refund claim as per rule 90 be availed? Regards, Sanjay Jain - Reply By KASTURI SETHI - The Reply = Rule 90 of CGST Rules does not help you. - Reply By KASTURI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THI - The Reply = W.r.t.serial no.2 dated 9.6.20, pl.confirm whether the department re-credited the amount in question into your Electronic Credit Ledger on its own or after calling for an undertaking from you to the effect that you will not file an appeal against OIO . Pl.clarify whether you have given the above undertaking to the department in writing. - Reply By SANJAY JAIN - The Reply = Dear Kasturiji, The department has re-credited the amount of input credit claimed as refund only after submission of the undertaking. Regards, Sanjay Jain - Reply By KASTURI SETHI - The Reply = Then doors are closed. You have yourself closed your doors. No use of filing appeal now. It is just a wastage of time, money and energy. SCN w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also an opportunity given by the department to defend your stand/interest. - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir, well replied. Straight and too the point. I immediately, bookmarked this Issue Id for my reference. - Reply By CSSANJAY MALHOTRA - The Reply = Appreciate Sh Kasturi ji for the opinion put forth. Brief and concise. Thanks. - Reply By Alkesh Jani - The Reply = Dear Sanjayji, I agree with the views expressed by our expert. If the amount of refund is considerable, then with the help of some expert, you can file petition before high court with proper ground. But again the view expressed by Shri Kasturiji, is to be kept in mind. Thanks - Reply By KASTURI SETHI - The Reply = With reference to the views ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sh.Alkesh Jani Ji, I further opine that there is no use of flogging a dead horse. - Reply By CSSANJAY MALHOTRA - The Reply = Dear Alkesh ji, Sh Kasturi ji rightly putforth that when the refund amount itself is credited to party's ELedger account upon his declaration, then what will he get from litigation. No Cash refund as amount already in his ledger and he might use same in future. - Reply By Alkesh Jani - The Reply = Shri Sanjay Malhotraji, The issue here is with regards to refund of inverted duty structure, as the input tax credit is going to accumulate on recurring basis and will stand balance in the credit ledger. After a period, it will be huge amount which can be utilize for the payment of tax. Moreover, here th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e querist is seeking some solution for that accumulated credit which will be in their credit ledger and as the refund is rejected same is credited to their ledger, the fact is if the querist was able to utilize the same, he could have not gone for refund. Further, to accumulate the credit is not the intention of the querist. Above all, I have clearly mentioned to keep in mind the views expressed by our experts, but if the amount is considerable and will be accumulated in future also, it is wise to go for appeal, so that the issue will stand clear for the querist for future accumulated credit. Thanks - Reply By CSSANJAY MALHOTRA - The Reply = Dear Alkesh ji, My submission is to go through query raised again. - Reply By SANJAY JAIN - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Reply = Thanks you all for your valuable advice. Regards, Sanjay Jain - Reply By Nandan Khambete - The Reply = If you are unwilling/it is not feasible to pursue with High Court as suggested above, you may claim the same as refund post GST Department Audit for that period under Refund on account of any other reason if the Refund is accepted by Department. My client had similar case but Refund was due to Zero rated Supply of November 2017. We pursued with Department and got Audit completed u/s 65 for FY 2017-18 and received the refund. It depends fully on facts, representation,etc. Until refund itself is eligible, and you are willing to pursue based on amount involved, you can get it !! - Reply By BALKISHAN CHHABRA - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plz can someone provide the format of undertaking that is required from the applicant to the effect that he shall not file an appeal in case of rejection of refund on account of ITC. We do not want to file appeal and want re-credit of ITC in our electronic credit ledger. As required by para 23 of Circular No. 125/44/2019-GST Dated the 18th November, 2019 . - Reply By CA Venkataprasad - The Reply = Dear sir, What are the reasons for rejection of the refund. Is it non-submission of supporting documents? Or dept views it is ineligible? Based on the ground for rejection, the course of action can be suggested. - Reply By BALKISHAN CHHABRA - The Reply = It was time barred, more than 2 years old. Hence, rejected by department. - GST Ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und - Query Started By: - SANJAY JAIN Dated:- 9-6-2020 Goods and Services Tax - GST - Got 25 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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