Question

My client is an exporter. He had exported goods under 3 invoices in the month of August 2017 wherein 2 invoices were issued in lieu of stock of finished goods held as on 30-6-2017 and duly declared in the stock statment filed with DVAT Deptt. He had claimed duty drawback on these 2 invoices at full rate . And has not claimed any drawback on the 3rd Invoice. Now he has filed a claim of refund for the month of August 2017 with all necesssary documents . Now the officer has issued a SCN for not allowing refund of CGST and IGST claim for this month of August 17 as my client has claimed drawback for 2 invoices. Also my client has already claimed the refund under VAT ,as due, as on 30-6-2017 . He was not registered in excise. Kindly clarify as to whether my client can claim the refund as mentioned above ?

Answer

The provision of refund of GST and drawback will apply invoice wise.
If for 3rd invoice no drawback is claimed then your client can claim a refund of GST. (Reply dt.07/07/2018)