M/s.

Pinnacle Lifesciene Pvt Ltd - 02AAICS2528Q1Z2

Statement showing computation of refund

Taxable Tax payable (In Rs.) Taxable Value Tax payable (In Rs.) Total Turnover Adjusted Net Input Tax Credit (In Rs.) Paid through ITC
Value (In (In Rs.) Turnover (In under Sub Total
Rs.) Rs.) rule 4(A) & Turnover (In
Sr. Month Table 3.1 (a) IGST CGST SGST Total Tax Table 3.1 (b) IGST CESS Total Tax 3.1(a) + 4(B) Rs.) IGST CGST SGST Cess Total IGST CGST SGST
No. 3.1(b)

1 Apr-23 52181070 5625171 480550 480550 6586271 113209870 8281176 0 8281176 165390941 165390941 32,647,343 1,375,946 1,375,946 35399235 14,867,447
2 May-23 73480639 5854337 1423973 1423973 8702283 141066135 9103726 0 9103726 214546774 214546774 22,034,914 1,709,842 1,709,842 25454598 17,806,009
3 Jun-23 130016263 11940161 2753332 2753332 17446824 110605425 9525182 0 9525182 240621689 240621689 21,179,055 1,749,523 1,749,523 24678101 26,972,006
1 Jul-23 129484119 13141539 1767613 1767613 16676765 98576168 9145528 0 9145528 228060287 228060287 29,163,177 3,052,352 3,052,352 35267881 25,822,293
2 Aug-23 104603403 12227547 208948 208948 12645443 72367755 6759925 0 6759925 176971158 176971158 26,378,123 3,250,513 3,250,513 32879149 19,405,368
3 Sep-23 143985168 16885022 264225 264225 17413471 80018697 8571863 0 8571863 224003866 224003866 21,141,620 2,448,107 2,448,107 26037834 25,985,334
4 Oct-23 128359112 15684082 53570 53570 15791222 76852641 7541305 0 7541305 205211753 205211753 21,474,915 1,739,084 1,739,084 24953083 23,332,527
5 Nov-23 90776378 10837440 27872 27872 10893184 63042043 7031442 0 7031442 153818421 153818421 21,988,238 1,797,886 1,797,886 25584010 17,924,626
6 Dec-23 113286422 13814634 175698 175698 14166030 105105915 11160056 0 11160056 218392336 218392336 16,414,588 1,957,661 1,957,661 20329910 25,326,086
1 Jan-24 76869904 8487650 566591 566591 9620833 101025559 9488399 0 9488399 177895463 177895463 17,006,767 1,894,315 1,894,315 20795397 19,109,231
2 Feb-24 58681547 6974286 47429 47429 7069144 81285868 5130142 0 5130142 139967415 139967415 - 1,633,687 1,633,687 3267374 2,659,687 9,492,170 47,429
3 Mar-24 53670748 6634357 0 0 6634357 104153585 10356602 0 10356602 157824333 157824333 36,895,888 1,714,789 1,714,789 40325466 16,990,960
Total 1155394775 128106226 7769801 7769801 143645827 1147309661 102095345 0 102095345 2302704436 0 2302704436 266,324,628 24,323,705 24,323,705 0 314,972,038.27 236,201,574 9,492,170 47,429
Paid through ITC

Total

14,867,447
17,806,009
26,972,006
25,822,293
19,405,368
25,985,334
23,332,527
17,924,626
25,326,086
19,109,231
12,199,286
16,990,960
245,741,173
 PINNACLE LIFE SCIENCE PRIVATE LIMITED
GSTIN : 02AAICS2528Q1Z2
Electronic Credit Ledger (FY 2023_24)
Sr.No Date Reference No. Tax Period Description Transaction Credit / Debit Balance Available
if any Type[Debit (DR)
/ Credit (CR)]

Integrated Central Tax State Tax CESS Total Integrated Central Tax State Tax CESS Total
Tax Tax
- - - - Opening Balance - - - - - - 112260142 42006003 63116446 0 217382591
1 5/20/2023 AA020423093169B Apr-23 ITC accrued through - Inputs Credit 32647343 1375946 1375946 0 35399235 144907485 43381949 64492392 0 252781826
2 5/20/2023 DI0205230021964 Apr-23 Other than reverse charge Debit 14867447 0 0 0 14867447 130040038 43381949 64492392 0 237914379
3 5/31/2023 DI0205230027399 Aug-22 Refund claimed from ITC Ledger Debit 296826 0 0 0 296826 129743212 43381949 64492392 0 237617553
4 6/3/2023 DI0206230000311 Dec-22 Refund claimed from ITC Ledger Debit 3419992 0 0 0 3419992 126323220 43381949 64492392 0 234197561
5 6/3/2023 DI0206230000332 Mar-23 Refund claimed from ITC Ledger Debit 2908750 0 0 0 2908750 123414470 43381949 64492392 0 231288811
6 6/20/2023 AA020523095748Z May-23 ITC accrued through - Inputs Credit 22034914 1709842 1709842 0 25454598 145449384 45091791 66202234 0 256743409
7 6/20/2023 DI0206230020615 May-23 Other than reverse charge Debit 17806009 0 0 0 17806009 127643375 45091791 66202234 0 238937400
8 6/21/2023 DI0206230022957 Mar-23 Refund claimed from ITC Ledger Debit 34003658 0 0 0 34003658 93639717 45091791 66202234 0 204933742
9 6/23/2023 DI0206230024271 Mar-23 Refund claimed from ITC Ledger Debit 47232553 243000 243000 0 47718553 46407164 44848791 65959234 0 157215189
10 7/20/2023 AA020623158195E Jun-23 ITC accrued through - Inputs Credit 21179055 1749523 1749523 0 24678101 67586219 46598314 67708757 0 181893290
11 7/20/2023 DI0207230030928 Jun-23 Other than reverse charge Debit 26972006 0 0 0 26972006 40614213 46598314 67708757 0 154921284
12 8/18/2023 AA020723074314J Jul-23 ITC accrued through - Inputs Credit 29163177 3052352 3052352 0 35267881 69777390 49650666 70761109 0 190189165
13 8/18/2023 DI0208230013038 Jul-23 Other than reverse charge Debit 25822293 0 0 0 25822293 43955097 49650666 70761109 0 164366872
14 8/22/2023 AA020623007389F Mar-23 Refund Application Withdrawn Credit 47232553 243000 243000 0 47718553 91187650 49893666 71004109 0 212085425
15 8/28/2023 AA020121002788S Sep-20 Refund claimed from ITC Ledger Credit 47808 0 0 0 47808 91235458 49893666 71004109 0 212133233
16 9/13/2023 DI0209230001786 Mar-23 Refund claimed from ITC Ledger Debit 47232553 243000 243000 0 47718553 44002905 49650666 70761109 0 164414680
17 9/18/2023 AA020823072250P Aug-23 ITC accrued through - Inputs Credit 26378123 3250513 3250513 0 32879149 70381028 52901179 74011622 0 197293829
18 9/18/2023 DI0209230010067 Aug-23 Other than reverse charge Debit 19405368 0 0 0 19405368 50975660 52901179 74011622 0 177888461
19 10/20/2023 AA0209231675719 Sep-23 ITC accrued through - Inputs Credit 21141620 2448107 2448107 0 26037834 72117280 55349286 76459729 0 203926295
20 10/20/2023 DI0210230032903 Sep-23 Other than reverse charge Debit 25985334 0 0 0 25985334 46131946 55349286 76459729 0 177940961
21 10/21/2023 DI0210230037279 Jun-23 Refund claimed from ITC Ledger Debit 3230708 0 0 0 3230708 42901238 55349286 76459729 0 174710253
22 10/30/2023 AA021023009120G Jun-23 Refund Application Withdrawn Credit 3230708 0 0 0 3230708 46131946 55349286 76459729 0 177940961
23 11/20/2023 AA021023095166M Oct-23 ITC accrued through - Inputs Credit 21474915 1739084 1739084 0 24953083 67606861 57088370 78198813 0 202894044
24 11/20/2023 DI0211230021336 Oct-23 Other than reverse charge Debit 23332527 0 0 0 23332527 44274334 57088370 78198813 0 179561517
25 12/14/2023 AA020623000930X Mar-23 Refund claimed from ITC Ledger Credit 32494 0 0 0 32494 44306828 57088370 78198813 0 179594011
26 12/20/2023 AA021123095139H Nov-23 ITC accrued through - Inputs Credit 21988238 1797886 1797886 0 25584010 66295066 58886256 79996699 0 205178021
27 12/20/2023 DI0212230021707 Nov-23 Other than reverse charge Debit 17924626 0 0 0 17924626 48370440 58886256 79996699 0 187253395
28 1/20/2024 AA021223173469B Dec-23 ITC accrued through - Inputs Credit 16414588 1957661 1957661 0 20329910 64785028 60843917 81954360 0 207583305
29 1/20/2024 DI0201240034132 Dec-23 Other than reverse charge Debit 25326086 0 0 0 25326086 39458942 60843917 81954360 0 182257219
30 1/24/2024 DI0201240048690 Jun-23 Refund claimed from ITC Ledger Debit 13666813 0 0 0 13666813 25792129 60843917 81954360 0 168590406
31 1/24/2024 DI0201240048895 Jun-23 Refund claimed from ITC Ledger Debit 21052908 0 0 0 21052908 4739221 60843917 81954360 0 147537498
32 2/20/2024 AA020124099087D Jan-24 ITC accrued through - Inputs Credit 17006767 1894315 1894315 0 20795397 21745988 62738232 83848675 0 168332895
33 2/20/2024 DI0202240022283 Jan-24 Other than reverse charge Debit 19109231 0 0 0 19109231 2636757 62738232 83848675 0 149223664
34 3/5/2024 AA020623006690R Mar-23 Refund claimed from ITC Ledger Credit 22930 0 0 0 22930 2659687 62738232 83848675 0 149246594
35 3/20/2024 AA0202240979750 Feb-24 ITC accrued through - Inputs Credit 0 1633687 1633687 0 3267374 2659687 64371919 85482362 0 152513968
36 3/20/2024 DI0203240021924 Feb-24 Other than reverse charge Debit 2659687 9492170 47429 0 12199286 0 54879749 85434933 0 140314682
37 4/1/2024 DI0204240000091 Dec-23 Refund claimed from ITC Ledger Debit 0 4514047 4514047 0 9028094 0 50365702 80920886 0 131286588
38 4/1/2024 DI0204240000097 Apr-23 Refund claimed from ITC Ledger Debit 0 93794 93794 0 187588 0 50271908 80827092 0 131099000
39 4/16/2024 AA0204240002048 Apr-23 Refund Application Withdrawn Credit 0 93794 93794 0 187588 0 50365702 80920886 0 131286588
40 4/19/2024 AA020324154559A Mar-24 ITC accrued through - Inputs Credit 36895888 1714789 1714789 0 40325466 36895888 52080491 82635675 0 171612054
 41 4/19/2024 DI0204240026701 Mar-24 Other than reverse charge Debit 16990960 0 0 0 16990960 19904928 52080491 82635675 0 154621094
- - - - Closing Balance - - - - - - 19904928 52080491 82635675 0 154621094
 Subtotal 726137456 39246510 29801769 0 795185735

Summary
Opening Balance (01-04-2023) 217382591

ITC accrued through - Inputs Credit 266324628 24323705 24323705 0 314972038

Other than reverse charge Debit 236201574 9492170 47429 0 245741173
69230865

Refund claimed from ITC Ledger Debit 173044761 5093841 5093841 0 183232443
Refund claimed from ITC Ledger Credit 103232 0 0 0 103232
Refund Application Withdrawn Credit 50463261 336794 336794 0 51136849
Net 122478268 4757047 4757047 0 131992362
 M/s. Pinnacle Lifesciene Pvt Ltd - 02AAICS2528Q1Z2
Statement details of ITC availed
ITC availed on Input Services ITC availed on Inputs ITC availed on Capital Goods Net ITC availed
Sr. Financial Year IGST CGST SGST Total Tax IGST CGST SGST Total Tax IGST CGST SGST Total Tax IGST CGST SGST Total Tax Net ITC as Difference
No. GSTR-3B
1 2023-24 16585302 5924869 5924869 28,435,039 239362683 17837518 17837518 275,037,719 10377480 560900 560900 11,499,279 266325465 24323286 24323286 314,972,038 314972038 -1
Total 16585302 5924869 5924869 28,435,039 239362683 17837518 17837518 275,037,719 10377480 560900 560900 11,499,279 266325465 24323286 24323286 314,972,038

Refund application filed for FY 2023-24 100,210,442 1090800 Deemed refund claimed 1090800
Less: Refund sanctioned for FY 2023-24 96,375,009 1362864 Deemed refund claimed 1362864
Less: Refund re-credited for FY 2023-24 202,510 7923816 560900 560900 9,045,615 2,453,664
Less: Appeal filed against Order for FY 2023-24 3,543,813
Balance amount to be re-credited 89,110
 M/s. P
Statement showing status of r
Sr. No. GSTIN Number Unit Description of the status Tax Period

1 02AAICS2528Q1Z2 Himachal Pradesh On account of Refund by Recipient of April 2023 to

deemed export June 2023

2 02AAICS2528Q1Z2 Himachal Pradesh Refund of ITC on Export of Goods & April 2023 to
Services without Payment of Tax June 2023

3 02AAICS2528Q1Z2 Himachal Pradesh Refund of ITC on Export of Goods & July 2023 to
Services without Payment of Tax December 2023

4 02AAICS2528Q1Z2 Himachal Pradesh On account of Refund by Recipient of July 2023 to

deemed export November 2023
5 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated April 2023
due to Inverted Tax Structure

6 02AAICS2528Q1Z2 Himachal Pradesh On account of Refund by Recipient of December 2023

deemed export
7 02AAICS2528Q1Z2 Himachal Pradesh On account of Refund by Recipient of January 2024 to
deemed export March 2024
8 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated May 2023
due to Inverted Tax Structure

9 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated July 2023

due to Inverted Tax Structure

10 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated August 2023

due to Inverted Tax Structure

11 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated November 2023

due to Inverted Tax Structure

12 02AAICS2528Q1Z2 Himachal Pradesh Refund on account of ITC accumulated March 2024

due to Inverted Tax Structure

13 02AAICS2528Q1Z2 Himachal Pradesh Refund of ITC on Export of Goods & January 2024 to
Services without Payment of Tax March 2024

Total
 M/s. Pinnacle Lifesciene Pvt Ltd
ment showing status of refund in respect of Baddi, Maharashtra & Roorkee
Refund Application Refund Amount of Amount of Refund Refund
Reference Number Application refund claimed refund to be sanctioned (In amount
Reference (In Rs.) claimed (In Rs.) Rs.) Rejected (in
Date Rs.)
AA020124009736O 1/24/2024 21052908 0 21049308 3600

AA0201240097003 1/24/2024 13666813 0 13581303 85510

AA0204240001818 4/1/2024 9028094 0 9028094 0

AA020424008827G 4/24/2024 19367683 0 19367683 0

AA0205240093300 5/27/2024 2150305 0 2,080,198 70107

AA020624006092X 6/24/2024 2,258,640 2,258,640 -

AA020824001498E 8/6/2024 8,320,404 8,320,404 -

AA020924001082X 9/4/2024 1,500,735 1,325,876 174859

AA020924004747A 9/16/2024 2,318,044 1,781,002 537042

AA020924009229D 9/30/2024 6,746,176 5,175,196 1570980

AA0210240007053 10/3/2024 1,955,434 1,815,306 140128

AA021024004005D 10/15/2024 3,988,421 2,867,617 1120804

AA020125011142B 1/29/2025 7,856,785 7,724,382 132,403

100,210,442 - 96,375,009 3,835,433

 Remarks, if any Amount
to be re-
credited
pending
Refund partially sanctioned for Rs. 2,10,49,308/- and 3600
amount of Rs. 3,600/- rejected. Undertaking in PMT-03
filed on 06.08.2024. Please follow up with the
department for re-crediting the amount in Electronic
Credit Legder.
Refund partially sanctioned for Rs. 1,35,81,303/- and 85510
amount of Rs. 85,510/- rejected. Undertaking in PMT-
03 filed on 06.08.2024. Please follow up with the
department for re-crediting the amount in Electronic
Credit Legder.
Refund sanctioned

Refund sanctioned

Refund Sanctioned Partially. Rejected amount

recredited in Electronic Credit Ledger on 20.05.2025.

Refund Sanctioned.

Refund Sanctioned.

Refund Sanctioned Partially. RFD-06 dated

02.12.2024. Appeal filed.

Refund Sanctioned Partially. RFD-06 dated

02.12.2024. Appeal filed.

Refund Sanctioned Partially. RFD-06 dated

20.12.2024. Appeal filed.

Refund Sanctioned Partially. RFD-06 dated

02.12.2024. Appeal filed.

Refund Sanctioned Partially. RFD-06 dated

23.12.2024. Appeal filed.

Refund Sanctioned partially. Rejected amount

recredited in Electronic Credit Ledger on 07.07.2025.

89,110
7163012