Taxpayers guide to get refund of accumulated ITC on account of export without payment of Tax

Steps to get refund of accumulated ITC on account of export without payment of Tax

1. File refund application RFD – 01A at GST Portal.

2. Mention turnover of Zero-Related supplies and Adjusted Total Turnover in a State or UT for the period refund is sought for and the net ITC. The turnover should pertain to the period of refund only .

3. System will auto calculate the eligible refund amount and post in the last column of table.

4. Ensure that you have filed the return (GSTR- 3B) of the period for which Refund is sought.

5. Balance in ITC ledger should be sufficient in each head (IGST/CGST/SGST/UTGST/CESS).

6. You should have exported goods/service on account of which ITC refund is being claimed.

7. In case of export of services, you should have obtained FIRC/BRC from the concerned bank.

8. Once Application Reference Number (ARN) is generated, take a print of Application, submit to the Jurisdictional GST Officer manually along with other relied upon documents as required under RFD-01.

NOTE: FORM RFD 01A can be filed only after filing of valid GSTR-36 for the relevant tax Period.

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4 responses to “Steps to get accumulated ITC refund on export without payment of Tax”

  1. CA Abhishek Chopra says:

    What are the relied upon documents in case of goods are exported under LUT?

  2. RAMESH CHANDRA AGARWAL says:

    good we have processed the application.
    Now please inform the available system for claim of IGST on export made on payment of IGST.

  3. JAY KHARA says:

    WHAT IF IN ANY PARTICULAR MONTH THERE IS NO SALE (ONLY EXPORT NO LOCAL SALE) AND THERE IS INPUT TAX CCREDIT IN PARTICULAR MONTH

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