GST
GSTR-3B must be filed before the refund claim
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Facts
The portal requires the latest due GSTR-3B to be filed before a refund application for excess cash balance can be filed. Pending returns block the claim.
Provisions and law
- Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
- Sec 54(10), CGST Act 2017Refund may be withheld or adjusted where returns are pending or dues are unpaid
Analysis
If your August GSTR-3B is pending, file it before claiming in September. This also confirms that the cash is truly excess after current liabilities. Under Sec 54(10), pending returns can also be a reason for the officer to withhold refunds.
Conclusion
- Check for pending GSTR-3B and GSTR-1
- File them, using the cash balance for any dues
- Recheck the excess balance
- File the refund
A Savvy can do this for you
Refund of excess cash ledger balance
₹1,999
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