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:

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Qualification: CA in Practice
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