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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

Extract

..... transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. 2[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information i .....

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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

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..... al. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in 13[Part A] of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount 14[by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07]. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in t .....

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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

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..... b-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]] 12[Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.] ****** .....

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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

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..... as availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs da .....

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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

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..... e of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.]" 10. Substituted vide Notification No. 54/2018 - Central Tax dated 09-10-2018 before it was read as "9[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gaze .....

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Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 15/2021 - Dated: 18-5-2021 - Central Goods and Services Tax (Fourth Amendment) Rules, 2021.
  2. Notification No. 16/2020 - Dated: 23-3-2020 - Central Goods and Services Tax (Third Amendment) Rules, 2020
  3. Notification No. 74/2018 - Dated: 31-12-2018 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
  4. Notification No. 54/2018 - Dated: 9-10-2018 - Central Goods and Services Tax (Twelfth Amendment) Rules, 2018
  5. Notification No. 53/2018 - Dated: 9-10-2018 - Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
  6. Notification No. 39/2018 - Dated: 4-9-2018 - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
  7. Notification No. 3/2018 - Dated: 23-1-2018 - Central Goods and Services Tax (Amendment) Rules, 2018
  8. Notification No. 1/2018 - Dated: 23-1-2018 - Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
  9. Notification No. 10/2018 - Dated: 23-1-2018 - Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
  10. Notification No. 75/2017 - Dated: 29-12-2017 - The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
  11. Notification No. 51/2017 - Dated: 28-10-2017 - Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
  12. Notification No. 41/2017 - Dated: 23-10-2017 - IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions....
  13. Notification No. 40/2017 - Dated: 23-10-2017 - CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified...
  14. Notification No. 48/2017 - Dated: 18-10-2017 - Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc
  15. Notification No. 79/2017 - Dated: 13-10-2017 - Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG. schemes
  16. Notification No. 78/2017 - Dated: 13-10-2017 - Seeks to exempt goods imported by EOUs from integrated tax and compensation cess
  17. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund
  18. Notification No. 11/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
  19. Notification No. 15/2017 - Dated: 1-7-2017 - The Central Goods and Services Tax (Third Amendment) Rules, 2017.

 

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