9911796707
TMI Blog2021 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... in column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B for the relevant month. The NIL amount was shown in column 3.1 (a) Outward taxable supply (Zero rated). The appellant s contention is that due to typographic mistake it was inadvertently shown in column 3.1 (b) of GSTR-3B in the month of July-2017 instead of column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B. Moreover, as per detail of Tax invoices number RIL/PPS-06 and PPS-07 shows Commissioner pertains to the month of June-2017 (pre GST regime) on which Service Tax was to be paid by the appellant. The submission of the appellant that the figures related to SEZ supplies made during the period July-2017 and August-2017 declared correctly in their GSTR-1 filed for J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim rejected by the adjudicating authority on the ground that the appellant submitted the copies of invoices issued in the month of July-2017 and August-2017 but the ARN generated shows that the refund is claimed for the month of February-2018 2.2 Further, the invoices submitted by the appellant are issued in the month of July 2017 and August-2017 but in the table 3.1(b) of GSTR-3B return for the month of July 2017 & August-2017 outward taxable supplies (Zero rated) is shown as "NIL" . Appellant informed that Zero rated supply was advertently shown in outward supplies under 3(1) (a) of GSTR-3B for the July month. Whereas, on perusal of GSTR 3B for the month of February-2018, revealed that appellant has shown taxable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said period was not uploading online. There was no system of offline refund * that appellant being genuine bonafide dealer and made SEZ supplies and discharged IGST on it, which is also been considered by the learned adjudicating authority, is aggrieved by the order of rejection of refund due to the said technical software reason. 4. Personal Hearing in the case was held on 20.02 2020. Shri Hemendra Choudhary, Chartered Accountant appeared on behalf of the appellant. He explained the case in details and reiterated the submissions made in their grounds of appeal. He also requested that he will submit additional documents and requested to decide the case at the earliest 5. I have carefully gone through the case records and submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 reads as under.- Wherein facility/opportunity for amendment/Corrections/ rectification of errors has been given while filing their FORM GSTR-3B. Further, in this regard circular No. 7/7/2017-GST dated 01st September 2017 was issued which clarified that errors committed while filing FORM GSTR-3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile. the data submitted in FORM GSTR 3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person. As per the said circular issued by the CBIC, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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