GST-Refund-RFD-03 and RFD-08

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..... GST-Refund-RFD-03 and RFD-08
Query (Issue) Started By: - MANOHAR KALBURGI Dated:- 14-8-2021 Last Reply Date:- 15-8-2021 Goods and Services Tax - GST
Got 3 Replies
GST
Dear sir/madam, We have filed refund application on 30th June, 2021 for FIRC dated 14th April, 2019. The application filed as per extended due date, i.e., due date for such period was extended to 30th June, 2021. In re .....

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..... sponse to this application, we have received RFD-03(Deficiency Memo) on 6th July, 2021 and in response to RFD-03 a fresh application for refund filed by the Assessee on 12th July, 2021 Later officer has issued the RFD-08 (rejection of refund application) on 2nd Aug, 2021. Now relevant date i.e., for two years counting shall be reckoned from 30th June or from 12 Aug (i.e fresh application in resp .....

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..... onse deficiency) The officer has argued that as per para 12 of Circular No. 125/44/2019 even fresh application should be filed before 2 years (i.e application fled response to RFD-03) Please give your opinion on this issue, any citation/s available on this issue can be quoted. Thank You in advance. Reply By KASTURI SETHI: The Reply: SH.MANOHAR KALBURGI JI, The Board's circulars are bind .....

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..... ing on the department and not on the assessee. There is a case law of Supreme Court to this effect. Hence the department is correct. However, you will get relief through litigation only. In my view, once a refund claim is filed within prescribed period, it cannot be treated as time barred notwithstanding Board's circular. Board's circulars are devoid of a statutory force. There is pos .....

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..... sibility of case law on this issue but pertaining to the period prior to 30.6.17. Reply By Shilpi Jain: The Reply: * There was a recent amendment in the refund provisions which can be handy - Exclusion of the period between the date of filing of refund application to the date of issuance of deficiency memo from the limitation period of 2 years Reply By KASTURI SETHI: The Reply: The date of e .....

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..... ffectiveness of Notification No.15/21-CT dated 18.5.21 ( vide which proviso to Rule 90(3) has been inserted has not published so far.
Discussion Forum - Knowledge Sharing .....

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