Rule 96 : Refund of integrated tax paid on goods exported out of India
After the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM GSTR-3B, as the case may be;” shall be inserted;
i.e. only after filling of valid GSTR 3 or 3B taxpayer can claim refund of IGST paid on export of Goods
2. For Exporter to submit LUT or Bond
the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond.
1. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond:-
(a) a status holder as specified in paragraph 5 of the Foreign Trade Policy 2015- 2020; or
(b) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
2. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorized by such working partner or Board of Directors of such company or proprietor on the letter head of the registered person.
Rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORIZED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORIZED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”,
4. Notification No. 37/2017 – Central Tax New Delhi, the 4th October, 2017
For exporters to submit LUT instead of Bond
The provisions of this notification shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax.
5. Notification No. 51/2017 – Central Tax New Delhi, the 28th October, 2017
in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”
6. Notification No. 55/2017 – Central Tax New Delhi, the 15th November, 2017
after rule 97, the following rule shall be inserted, namely:- (In respect of refund for export)
“97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
Inclusion of Form GST RFD 01A Application for Refund (Manual) and other procedure for manual refund process
7. Notification No. 40/2017-Central Tax (Rate) New Delhi, the 23rd October, 2017
Levy of 0.10 percent GST on supply made by manufacturer to merchant exporter: subject to fulfillment of the following conditions, namely
The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.