Dealer had claimed Refund on account of Export of services with payment of tax of Rs 260000.00 for the month of July-17. It is observed that in return GSTR 3B, for the month of July-17, & ITC claimed under CGST & SGST at Rs 60000 respectively and remaining 200000, ITC adjusted against cenvat credit c/f in Tran-1 u/s 140 (1).
So my question that can it is corrects as per provision law ?
If not please tell me on which section or any notification it is not applicable to dealer.
First u should check that there should not be any difference between ITC forward from VAT on 01.07.2019 and TRAN-1.
u can file refund application for refund for export services with payment of tax.
CAclubindia
