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DSIR certificate clarification

Soujanya Vemula (13 Points)

25 April 2019

Purchase goods @ 12% under gst and sold @ 5% under gst by receiving DSIR CERTIFICATE...then how claim that refund????

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6 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 26 April 2019

File application for refund RFD 01 under Inverted Duty Structure (Refer Section 54,, Rule 89(5) ))

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Arnab Banerjee (34 Points)
Replied 20 September 2020

Hi Pankaj ji.. it's came to notice that some AO rejected refund based on point 3 of circular 135/ 05/2020 dt 30.03.20.Please advise if their is any guiding principle or rulling for said refund. Thanking you

Mahadevi (4 Points)
Replied 04 December 2020

Hii sir,

Can i do claim the refund if im raising mulitiple invoice for the same product i i received !?

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 04 December 2020

Dear Arnab

AO is doing as it is being prescribed in Circular 135 & which is correct.

kindly do read the 3.2 point of circular, the refund cannot be claimed due change in rate of GST.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 04 December 2020

@ mahadevi

cannot get your query....

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Mahadevi (4 Points)
Replied 04 December 2020

Hii sir.. its is a single equipment which i got from a supplier and if im raising mulitiple invoice for the same product to my customer who is having DSIR certificate, in this case can i claim refund