As per Rule 96, the refund of IGST paid on export of goods is processed and disbursed by Customs. For processing such refund, GST System transmits invoice level data of Table 6A in GSTR 1 subject to following validations:

1. GSTR 3B is filed for corresponding period, with admitted tax liability of IGST under Table 3.1 (b)

2. Export invoices are submitted in GSTR1/Table 6A, and have correct Shipping Bill number, shipping bill date and port number

3. The admitted tax liability of IGST under Table 3.1 (b) of GSTR 3B, is equal to, or greater than, the IGST amount claimed to have been paid under Table 6A of GSTR 1 of corresponding period.

Rule 96, the refund of IGST

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Category : Goods and Services Tax (8048)
Type : Articles (18220)
Tags : goods and services tax (6499) GST (6100)

3 responses to “Rules for Refund of IGST paid on Exports”

  1. Vishwas says:

    Whether we have to file any specific form for IGST(On Export of services) refund for the month of July-October? As per Jetly amount suppose to credit to our account by 18th Nov 2017.

  2. Balagi says:

    Please confirm the procedures for IGST refund of july,aug,sept and October against our exports.

  3. T Gopi says:

    What will be the procedure for claiming IGST paid on Export of Services? There will not be any shipping documents in the case of services transmitted via internet like consultancy services or Designs Reports etc.

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