Refund of IGST in case of Export of goods with payment to tax

Refund of tax paid on Export of Goods:

The Process of Refund of tax paid at the time of Export of goods is almost automatic. The step by step process to claim the refund is as follows.

• Report the Export of goods in appropriate tab 6A of GSTR-1 with appropriate information like Shipping bill No., Shipping bill date and port code with invoice details.
• Report the Export of goods in Row 3.1 (b) of GSTR-3B.

Note: Amount reported for Turnover and tax in GSTR-3B should be equals to or higher than the amount reported in Tab 6A of GSTR-1.

• The details of export invoice will be transmitted electronically to the custom portal.
• GST common portal will transmit the information about filing of GSTR-3B to custom portal (GST common portal will transmit the details of GSTR-3B only if it satisfy the condition mentioned in above note).
• The person in charge of the conveyance (Vessel, Aircraft or other conveyance) will file the export manifest or an export report covering the details of shipping bill.
• Upon all the validations of all above steps if Custom portal finds all is correct, then refund shall be credited to the bank account.

Important Notes:

• Refund is not allowed in the following cases:
  1. Exporter doing any deemed export and claiming benefit of notification no. 48/2017- CGST Tax- Except Capital goods against EPCG Scheme.
  2. Exporter doing any merchant export and availing benefit of notification no. 40/2017- CGST Tax (Rate).
  3. Exporter availing benefit of Notification No. 52/2003- dated 31^st March 2003 and 79/2017- custom dated 13^th 2017.