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Export Rebate not allowed if Drawback Claimed, Goods and Services Tax - GST

Issue Id: - 113414
Dated: 16-2-2018
By:- Praveen Nair

Export Rebate not allowed if Drawback Claimed


  • Contents

It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition?

Posts / Replies

Showing Replies 1 to 7 of 7 Records

Page: 1


1 Dated: 16-2-2018
By:- Alkesh Jani

Sir, In this regards,Please refer 2nd Proviso to Section 54(3)(ii) of the CGST Act, 2017. A declaration to this effect forms part of FORM GST RFD-01A as well. I hope now it may clear for your. However, our experts may like to correct me, if mistaken.


2 Dated: 16-2-2018
By:- KASTURI SETHI

An assessee cannot avail double benefit. It is very much clear as replied by Sh.Alkesh Jani Ji.


3 Dated: 17-2-2018
By:- Alkesh Jani

Thank you Sir


4 Dated: 19-2-2018
By:- CS SANJAY MALHOTRA

Dear Mr. Praveen,

Please do check with Exporter as to the IGST Refund period. If the same is from Oct 1, 2017 onwards, he will get IGST Refund and Drawback as Drawback rates consists of only "Custom Portion".

Prior to 01.10.2017, Drawback rates were of 2 types i.e. one with cenvat facility (lower rate) and another with out cenvat facility (higher rate of drawback). IGST refund was admissible if Exporter avails of lower rate and declaration to such effect is given at the time of filing of S/Bill.


5 Dated: 20-2-2018
By:- KASTURI SETHI

Sh.CS Sanjay Malhotra Ji,. Sir Thanks for enrichment of my knowledge.


6 Dated: 27-2-2018
By:- Alkesh Jani

Sir, in this regards, Circular No. 05/2018-CUS, Para 3 (d) is reproduced "d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval".

In view of above, it is clear that the amount of refund will be after subtracting the drawback, as there is no mentioned of lower or higher, I think even lower will be deducted. Please correct me, if mistaken


7 Dated: 20-5-2018
By:- YAGAY and SUN

We endorse the very view of Mr. Jani.


Page: 1

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