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Refund of IGST paid on Exports, Customs - Exim - SEZ |
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Refund of IGST paid on Exports |
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Dear Experts, Can a EHTP/EOU unit export the goods on payment of IGST and claim the refund after filing GSTR-1 and GSTR-3B. Note: IGST will be paid utilizing input credit account. regards Saravanan. Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
Yes. EOU is like any other supplier under GST and all the provisions of the GST law apply. Section 16 of IGST Act also applies to EOU. Goods can be exported on payment of IGST and refund can be claimed under Section 54 (8)(a) of CGST Act.. Also see Notification No.49/17-CT dated 18.10.17 and 1/19-CT dated 15.1.19.
Yes can avail to get refund of unutilised ITC
In our view, it is allowed and possible. Page: 1 Old Query - New Comments are closed. |
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