Update on issues raised by NASSCOM during Karnataka Grievance Redressal Committee meeting

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Update on issues raised by NASSCOM during Karnataka Grievance Redressal Committee meeting

Tejasvi

@tejasvi

September 1, 2021

Public Policy

Karnataka State Grievance Redressal Committee (GRC) meeting (GRC) for the quarters ending December 2020 and March 2021 was held on July 27, 2021 wherein NASSCOM raised some of the key issues highlighted by member companies. Pursuant to the meeting, GRC has shared its response with NASSCOM on the recommendations. Given below are the recommendations which NASSCOM made and GRC’s response against each of them:

Eligibility of Refund of cash balance on account of tax deducted at source under GST:

GRC's response: It was clarified that Annexure A to Circular no. 125/44/2019 - GST dated 18th November 2019, prescribes list of all statements/ declarations/ undertakings/ certificates and other supporting documents to be provided along with different type of refund applications. The said Annexure A does not prescribe furnishing of any document for applications of refund of excess balance in the electronic cash ledger.

The field formations have been directed to process these refund claims at the earliest. In case there is any specific deviations in the practices followed by field formations, please let us know.

Retrieval of correct information by tax authorities from GST portal and issuance of notices:

GRC's response: It was clarified that instructions have been issued to the field formations to take utmost care while issuing notices. In case there is any specific deviations in the practices followed by field formations, please let us know.

Summary (net of credit/ debit notes) of supplies are required to be reported in GST returns:

GRC's response: It was clarified that this is a Policy decisions and will be escalated to the GST Policy Wing.

Reduction in time lag for auto population of GSTR-1 data from Invoice Registration Portal (IRP) run by NIC:

GRC's response: The GSTN clarified that hardware upgradation will be undertaken to address the capacity issues in e-invoice. Effort has been made to ensure that validations implemented on GSTR-1 and the IRP are same. If there are any instance of different validations, please let us know.

Treatment of re-submission of refund claim post rectification of deficiency as ‘fresh refund claim’:

GRC's response: It was clarified that Notification No. 15/2021- Central Tax dated 18.05.2021 [CGST 4th Amendment Rules, 2021] has inserted Proviso to Rule 90(3) - "Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after
rectification of the deficiencies".

Thus, the time period from the date of filing of RFD-01 to RFD-03 is excluded for calculating time period of 2 years for filing refund claim. RFD- 03 is to be issued within 15 days of ARN date of RFD-01. The new proviso proposes to exclude this period of 15 days (or the actual days from ARN date within which RFD-03 is issued) for arriving at the 2 years period for filing refund claim.

Reduction in time lag for availability of GSTR-2B:

GRC's response: It was clarified that Form GSTR-2B will be generated for each month on the 14th day of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 14th August 2020 which is in accordance with Rule 60(8) of the CGST Rules, 2017. As per the said Rule, GSTR-2B for every month shall be made available to the registered person,-

(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later (due date for IFF is 13th of following month and due date for GSTR-1 is 11th of the following month and GSTR-2B will be made available on the 14th of the following month);

(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39 (due date for quarterly GSTR-1 is 13th of the month following the quarter and thus GSTR-2B will be made available on
the 14th).

We will continue to engage with the Government to ensure that GST policies are in line with the needs of the industry.

In case you have suggestions/ clarifications pertaining to this matter, please write to tejasvi@nasscom.in

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Tejasvi

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