9911796707
TMI Blog2025 (4) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Act, 2017. Initially, the petitioner had registered itself for supply of goods. Subsequently, the petitioner filed an application for amendment of registration, on 11.08.2020, for the purpose of including the services being supplied by the petitioner. Apart from this, another application for amendment was filed on 18.08.2020 for including supply of services, as per terms of Rule 19 of the CGST Rules, 2017. The amendments were accepted and an order, allowing the amendments, was passed on 19.09.2020. 4. The petitioner, from June, 2019, had commenced supply of zero rated services, being engineering services for metro projects, to customers who were outside India. The petitioner had supplied such services, on payment of IGST. These payments were also reflected in the monthly returns filed by the petitioner. Thereafter, the petitioner filed two refund claims. In the first claim, filed on 13.01.2021, the petitioner claimed a refund of Rs.12,82,63,580/- being unutilized input tax credit, arising out of IGST paid on export of services during the period March, 2020 to June, 2020. The petitioner also filed another application on 29.07.2020 for refund of an amount of Rs.27,04,19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate did not stipulate that registration was for services also. b) The forms of registration read with the Rules would show that there is no requirement that the person seeking registration, should set out all the lines of his business including different categories of goods that it may supply or different categories of services that it may supply. In such circumstances, the view of the authorities that there is a requirement for separate registration, toward supply of services is incorrect. 8. Sri Y.N. Vivekananda, learned Standing Counsel appearing for respondents 1 and 2 would submit that the petitioner was required to register itself, under the CGST Act as a person, who was in the business of supply of goods as well as supply of services. Since the petitioner had registered itself as a supplier of goods, it is not entitled for any refund. It is further contended that the authorities had pointed out to the provisions of Section 16 of the IGST Act read with Section 54 of the CGST Act, wherein only a registered person is entitled to seek refund of IGST, in relation to zero rated supply of services. This would mean that the person seeking refund, on account of zero rated supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilized input tax credit at the end of any tax period: Provided that no refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration.- (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified; Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration for each such place of business, subject to such conditions as may be prescribed. (3) xxxxxxx 19. Since Section 25(1) of the CGST Act states that the registration is to be done in such a manner and subject to such conditions as may be prescribed, it would be necessary to look at the Rules regulating registration. The Rules for such purpose are the Central Goods and Services Tax Rules, 2017 (for short ‗the Rules'). Rule 8 requires the person seeking registration to submit an application in Part-B of Form GST REG-01. After verification of the application, and after obtaining such clarification or information as required, the appropriate authority would issue a registration certificate, under Rule 10 of the Rules, in Form GST REG-06. 20. Part-A of Form GST REG-01, requires the applicant to give the name of the business, the permanent account number, e-mail address and mobile number. Part-B sets out various details that need to be informed to the appropriate authority. Various details are sought in this form. The details relevant to the present case are entries 18 and 19 in the said Form. Entry 18 requires the applicant to give the details of the goods supplied by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act itself stipulates that only one registration would be given to a person, in relation to a State or Union territory. The proviso also allows separate registration where a person has multiple places of business in the Sate or Union territory. However, such separate registration would be subject to the conditions. 25. A conjoint reading of all the aforesaid provisions of law, can only lead to a conclusion that non-mention of the categories of supply being undertaken by the applicant / registered person, in the application form, cannot preclude grant of refund to such persons. By extension, the petitioner would be entitled to a refund, in relation to zero rated services, once the petitioner is a registered person. The petitioner would not be precluded from claiming such refund on the ground that the certificate of registration does not contain the details of the services which are being supplied. 26. In that view of the matter, both the writ petitions are allowed setting aside the orders of rejection of refund as well as the appellate orders whose details are given above, with a direction to the 2nd respondent to refund the input tax credit claimed by the petitioner, subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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