Tel 91-591-2482952 FAX: 91-591-2481320

91-591-2484176 91-591-2482594
91-591-2435849 accounts@gsexpo.net
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G & S EXPORTS CORPORATION

MAJHOLA,DELHI ROAD
MORADABAD-244001
(U.P.) INDIA
GSTIN: 09AALFG9118J2ZW
Date: 06.09.2022
To,
The Deputy Commissioner,
Goods and Service Tax,
Sector-5,
Moradabad-244001

Dear Sir

Sub: Reply to show notice Number ZD090822105573E  dated

30.08.2022 for rejection of refund claim (RFD 08)

It is humble submitted that the applicant had claimed the gst refund for the month
of May and June 2022 vide ARN AA090822091049X dated 19.08.2022. In this
connection the applicant has received above said notice to submit the
clarifications regarding the refund. In response of the said notice the applicant is
submitting clarification pointwise are as under:

1. It is submitted that the computation of claimed of gst refund in the

statement 3A was done on the basis of prescribed formula given in the gst
law and as per section 89(4) of the CGST act 2017, which is also
mentioned in point number 1 in the said notice. To verify the calculation of
claimed gst refund copy of RFD-01 (refund application) is enclosing
herewith for your kind consideration.
2. It is submitted that input tax credit availed on goods or services or both of
the relevant period used in making such exports and its used in the course
of furtherance of business.
3. It is submitted that computation of gst refund is done as per section 54 and
has been followed the provisions of section17 (1) of the CGST Act. As the
goods and services or both are used in the course of furtherance of the
business only.
4. It is submitted that the no ITC is populating in GSTR-2A for the relevant
period under section 17 (5) of the CGST Act 2017, hence there is no in
eligible ITC for the said period as per section of 17 (5) of the CGST act
2017.
5. It is submitted that the applicant is filing its gst returns within the stipulated
period and has no kind of any tax, penalty and interest is due with the
applicant.
6. It is submitted that the goods and services are used in making such
exports and used in the course of furtherance of the business hence gst
 refund claimed followed of provisions of the section 54(8) of the CGST act
2017.
7. It is submitted that the applicant has claimed gst refund amount of ITC as
per those invoices are uploaded by the supplier in theirs form GSTR-1 and
are reflecting in our form GSTR 2A/2B for the relevant period.
8. It is submitted that all the shipping bill and export general manifest are
verified with the ice gate portal regarding the exports of goods for the
relevant period.The copy of details of EGM from ice gate portal is
enclosing herewith for your kind consideration,.

The applicant requested that the reply filed by the applicant is within time cited in
the notice and not time barred hence needs to be accepted without any laches.
Further keeping the above facts and attached the annexures, the applicant
requested to kindly set aside the said notice and refund remaining the gst refund
for the tax period of May and June 2022

Thanking you

Yours truly
For G & S Export Corporation

Mohit Agarwal
Partner