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
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.
Refund on account of the Export is processed by the ICEGATE hence for further query taxpayer needs to contact corresponding ICEGATE Jurisdictional officials.
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.
Yes, you can add the Shipping and Invoice details in the subsequent months and get refund.
The refund will be credited in the Bank account maintained with the ICEGATE/ Customs.
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.
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.
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.