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  • FORM-GST-RFD-08 Notice For Rejection of Application For Refund

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    MK Kodia
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    This notice is rejecting a refund application filed by M/s. Riyaz Shiraz Poonawala for the month of June 2021. The refund of Rs. 10,28,000 is not being permitted for 4 key reasons: 1) The registered premises was found to be vacant during a physical verification, 2) Differences in zero-rated supplies reported in GSTR-1 and GSTR-3B, 3) Differences between zero-rated supplies and refund amount claimed, 4) Recalculation of refund based on the above points shows the refund amount as Rs. NIL. The applicant is directed to show cause within 15 days as to why the refund should not be rejected and

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    This notice is rejecting a refund application filed by M/s. Riyaz Shiraz Poonawala for the month of June 2021. The refund of Rs. 10,28,000 is not being permitted for 4 key reasons: 1) The registered premises was found to be vacant during a physical verification, 2) Differences in zero-rated supplies reported in GSTR-1 and GSTR-3B, 3) Differences between zero-rated supplies and refund amount claimed, 4) Recalculation of refund based on the above points shows the refund amount as Rs. NIL. The applicant is directed to show cause within 15 days as to why the refund should not be rejected and

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    32 views2 pages

    FORM-GST-RFD-08 Notice For Rejection of Application For Refund

    Uploaded by

    MK Kodia
    This notice is rejecting a refund application filed by M/s. Riyaz Shiraz Poonawala for the month of June 2021. The refund of Rs. 10,28,000 is not being permitted for 4 key reasons: 1) The registered premises was found to be vacant during a physical verification, 2) Differences in zero-rated supplies reported in GSTR-1 and GSTR-3B, 3) Differences between zero-rated supplies and refund amount claimed, 4) Recalculation of refund based on the above points shows the refund amount as Rs. NIL. The applicant is directed to show cause within 15 days as to why the refund should not be rejected and

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    © All Rights Reserved
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    of 2

    OFFICE OF THE ASSISTANT COMMISSIONER OF

    CENTRAL GST, DIV-II (REFUNDS), MUMBAI SOUTH


    Meher Building, Bombay Garage, Chowpatty, Marine Lines,
    Mumbai-400 007.

    FORM-GST-RFD-08
    [See Rule 92(3)]
    Notice for rejection of application for refund

    To
    M/s. Riyaz Shiraz Poonawala
    1st Floor, Office No.102/103, Mistry Building,
    SBS Road, Ferre Road, Fort Mumbai-400001
    27AYRPP4054G1Z0(GSTIN)

    ARN No. AA2708210106389 Dated : 02.08.2021


    Ack No.ZR2708210204065 dated : 15.08.2021

    This has reference to your above-mentioned refund application filed vide

    ARN – AA2708210106389 dated 02.08.2021 for the month of June, 2021

    under section 54 of the Act. On examination, it appears that refund application

    is liable to be rejected on account of the following reasons:

    Sr. Description (select the Remarks


    No reasons of inadmissibility of
    refund from the drop down)
    1 Form GST INS-01 issued on As per the SOP dated 10.08.2020 issued by the
    29.09.2021 Additional Commissioner, CGST & C.Ex, Mumbai
    South, this office has conducted physical
    verification on the registered premise and it appears
    that you/your company is not operating from the
    above mentioned registered place.
    2 Statement -3 {Rule 89(2)(h)} It appears that Zero rated supplies in GSTR-3B is
    Rs.45,33,633/- and Zero rated supplies in GSTR-1
    is Rs.44,48,275/-, but an amount Rs.10,90,895/-
    has taken for calculation of refund as per RFD-01.
    Explanation required.
    3 Statement 3A [Rule 89(4)] As per Statement 3A [Rule 89(4)], Turnover of Zero
    Rated Supplies of Goods appears Rs.10,90,895/-
    and the refund claimed of eligible Input Tax Credit
    is Rs.10,28,000/-. Explanation required.
    4 Refund Recalculation as per In view of the above points at Sr. No. 1, 2 & 3, your
    Points above. refund application is liable to be rejected for the
    above mentioned reasons.
    Refund permissible- Rs. NIL
    Refund not permissible- Rs.10,28,000/-
    In view of the above, you are hereby called upon to show cause as to why

    your refund claim, to the extent of the amount of refund specified above,

    should not be rejected for reasons stated above.

    You are hereby directed to furnish a reply to this notice within fifteen

    days from the date of service of this notice.

    You are also directed to appear before the undersigned on 18.10.2021 at

    15:30 hrs. If you fail to furnish a reply within the stipulated date or fail to

    appear for personal hearing on the appointed date and time, the case will be

    decided ex parte on the basis of available records and on merits.

    Date: 16.10.2021
    Place: Mumbai Signature- S/D
    Name: Dharmender Singh
    Designation: Assistant Commissioner
    CGST, Division-II, Mumbai South.

    Office Address: MEHER BUILDING,


    BOMBAY GARAGE, CHOWPATTY, MARINE
    LINES, MUMBAI-400007

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