Mere error in filing Form GSTR-3B cannot deny refund under GST

Chandubhai Bhagwandas Patel Vs Union of India (Gujarat High Court)

1. It was the specific case of Mr. Chandubhai Bhagwandas Patel (hereinafter known as the “petitioner”) wherein even though Form GSTR-1 for the month of August 2019 was correctly filed declaring all the relevant details qua outward supplies appropriately, refund of Integrated Tax (‘IGST’) paid upon export of goods was denied to the petitioner due to mistake being committed in Form GSTR-3B for the said month.

2. The brief facts of the case are as under:

• The petitioner runs a sole proprietary concern named M/s Agrogums. The petitioner is engaged in the business of exporting guar gum powder and is a 100% export-oriented unit. During the month of August 2019, the petitioner exported goods upon payment of IGST by way of debiting input tax credit. At the time of filing GST returns for the month of August 2019, appropriate disclosure qua export of goods was made in Form GSTR-1 however, while filing Form GSTR­3B, export of goods made upon payment of IGST was reported under “Row 3.1(a) – Outward taxable supplies” instead of “Row 3.1(b) – Zero rated supplies” of Form GSTR-3B.

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