Refund on Account of Export of Goods (With Payment of Tax)

1. Am I eligible to receive the refund of IGST paid on export of goods if I have filed GSTR-3B?

Yes, you are eligible for Refund of Integrated Tax on account of Export of goods (with payment of tax) if you meet the following conditions:

• Filed GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax levied AND

• Filed GSTR-3B of the relevant tax period for which refund is to be paid

2. How can I claim refund on account of Export of Goods (with Payment of Integrated Tax)? When the refund will be processed?

1. Once you file GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax levied and also file GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax.

2. GST Portal shares the export data declared under GSTR1 along with a validation that GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the GSTR 01 data with their Shipping Bill and EGM data and process the refund.

3. The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.

4. Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.

3. I have received SMS and e-mail from GST Portal regarding disbursal. I need further details regarding amount that has be refunded. Whom should I contact?

Refund on account of the Export is processed by the ICEGATE hence for further query taxpayer needs to contact corresponding ICEGATE Jurisdictional officials.

4. Whether GSTR-2 and GSTR-3 need to be filed for claiming the refund?

If the tax payer has filed GSTR-1 and GSTR-3B, then GSTR-2 and GSTR-3 are not required to be filed for claiming refund.

5 If I miss Shipping and Invoice details in a month, can I add the details in the subsequent months and get refund?

Yes, you can add the Shipping and Invoice details in the subsequent months and get refund.

6. In which bank account, will the refund amount be credited? Whether the bank account will be the account I entered in my enrolment/registration form?

The refund will be credited in the Bank account maintained with the ICEGATE/ Customs.

Refund on Account of Export of Services (With Payment of Tax)

1. What is the eligibility criteria to file for refund on account of Export of services with payment of Tax?

Taxpayer has to file refund application for refund of Integrated Tax and CESS paid on account of Export of services, only after filing of GSTR-1 and GSTR-3B for the respective tax period.

2. How can I file for refund on account of Export of services with payment of Tax and how will the disbursement be made?

1. Ensure that you have filed GSTR-1 and GSTR-3B of the relevant tax period for which you want to file for refund on account of Export of services with payment of Tax.

2. After filing GSTR-1 and GSTR- 3B, fill the form RFD-01A at the GST Portal.

3. On submission of form RFD-01A, GST Portal will generate an ARN.

4. After generation of ARN, Taxpayer needs to take print of the submitted application and the Refund ARN Receipt generated at the portal, and handover the same along with supporting documents to the jurisdictional authority. Application will be processed and refund will be disbursed manually.

3. Is it mandatory to file GSTR-1 in order to file for refund?

Yes. Taxpayer has to file GSTR-1 of the relevant tax period as in absence of the availability of GSTR-1 tax authority will not able to process the refund application.

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One response to “Refund on Account of Export of Goods & Services (With Payment of Tax)”

  1. Ajay Bothra says:

    Dear Sir,
    A very good Article, however some queries are there.
    (1) suppose I filed a shipping Bill on 28th JAn 2018 the export took place on 16th of Feb 2018. Then what Tax Period I should consider?
    (2) For Dry Bulk cargo we are not sure what will be the exact quantity to be shipped, suppose I filed Shipping Bill for 22000MT but actually the export took place for 20000MT in this case how will get refund? As the qty, value in Shipping Bill, Invoice and EGM will mismatch.

    Kindly throw light on the above instances.

    Regards,

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