Refund of Unutilised GST Input

This query is : Resolved

CA Anand hurgat (Querist)
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24 April 2023 Dear Experts

I need to file refund for a particular period under which there is one Invoice against which EGM number is not generated. But I don't want to wait for the same. I need to file refund application on urgent basis. Please guide me whether I should include or remove that Invoice in Statement 3 excel sheet and also in turnover details under Statement 3A?
Because I don't want to claim refund against that Invoice due to non generation of EGM.

Please guide what will be best possible way to claim refund in this case.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 July 2024 In your case, where you need to file a refund application urgently and one invoice does not have an EGM (Export General Manifest) number generated, you have a few considerations:

1. **Exclude the Invoice in the Refund Application:**
- Since you do not want to claim refund against the invoice without an EGM number, it should be excluded from your refund application.
- Do not include this invoice in your Statement 3 Excel sheet or in the turnover details under Statement 3A.

2. **Steps to Take:**
- Prepare your refund application (assuming this is under GST or customs).
- In the Statement 3 Excel sheet (if applicable), list only those invoices for which you have all necessary documentation, including the EGM number.
- Ensure that the turnover details in Statement 3A reflect only the invoices that are included in your refund claim.

3. **Documentation and Declaration:**
- Clearly document the reason why the particular invoice is excluded from the refund application (e.g., non-generation of EGM number).
- Provide any supporting documentation or communication from authorities confirming the issue with the EGM number for that specific invoice.

4. **Submission and Follow-Up:**
- Submit your refund application with the correct Statement 3 and 3A detailing the invoices you are claiming refund against.
- Monitor the progress of your application and be prepared to respond to any queries or requests for additional information from the GST department or customs authorities.

5. **Consultation with Experts:**
- If you're unsure about the specifics of the refund application process or the implications of excluding an invoice, it's advisable to consult with a GST consultant or customs expert.
- They can provide guidance tailored to your specific situation and ensure compliance with regulations while optimizing your chances of a timely refund.

By excluding the invoice without the EGM number from your refund application, you mitigate the risk of complications or delays associated with incomplete documentation. Be diligent in ensuring that all other required documents and details are accurate and complete in your application.