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Export of Goods with or without payment of GST

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Export of Goods with or without payment of GST
By: chethan kumar
July 19, 2021
All Articles by: chethan kumar       View Profile
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An attempt is made to identify the Differential Treatment in GST law with respect to Export of Goods with or without payment of GST

Why Differential Treatment:

Sl. No.

Area of difference

Refund of ITC on Export of Goods without payment of Tax

Refund of ITC on Export of Goods with payment of Tax



Required and to file FORM GST RFD-11

Not required


Refund Application

Application in Form GST RFD-01

S B is deemed to be refund application


Filing of declarations and undertakings

S. 16(2)(c), S. 42(2)

r. 91(1), r.96B, etc..

No such declarations and undertakings


Turnover of zero-rated supply of goods

Value restricted to 1.5 times the value of like goods domestically supplied

No such restriction


Turnover of Zero rated supplies - Invoice Value Vs    S B Value

Lower of Invoice value or SB value

Invoice Value


ITC on Capital Goods

Not allowed as refund

Allowed as refund !


Realisation of export proceeds

If not realised - Recovery of refund in terms of rule 96B

If not realised - ………….?

Whereas, same exporter may have both scenarios and in both the cases goods are exported and convertible foreign exchange is earned But for refund of GST - Why Differential Treatment !

You are welcomed to add or correct …


By: chethan kumar - July 19, 2021



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