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Export With payment of Tax (Intertwining of GST Refunds with Benefits under Advance Authorization), Goods and Services Tax - GST

Issue Id: - 117003
Dated: 10-2-2021
By:- Arpit Patel
Export With payment of Tax (Intertwining of GST Refunds with Benefits under Advance Authorization)

  • Contents

Department of CGST ( senior intelligent officer) have issued summons under section 70 of Central GST regarding restriction under Rule 96(10) is only in the context of claiming refund of the IGST paid on the exports if the given person has availed the benefit of IGST exemption on imports against Advance Authorization under Notf. No. 79/2017 – Customs dt. 13.10.2017 claiming the IGST exemption on imports.

Sec. 16(3) of the IGST Act, 2017 provides for two routes to claim the refund of the accumulated ITC in case of zero-rated supplies.The claiming of the refund under each of the given two routes is subject to such conditions, safeguards and procedure as prescribed. Can a blanket restriction under Rule 96(10) on opting for the with payment route in cases where the IGST exemption has been claimed against Advance Authorization be considered as “conditions, safeguards and procedure” which have been prescribed by virtue of Sec. 16(3) of the IGST Act and section 54 of the CGST Act, 2017?

IGST calimed as exempt amount is very huge so we can fight against the authority and challenge rule 96(10) in court , If the department considering recent honorable Gujarat high court judgment in the case of Cosmo Films Ltd. v. UOI (SCA No.15833 of 2018) = 2020 (10) TMI 1099 - GUJARAT HIGH COURT had an occasion to examine the said Rule 96(10). The Court held that the said restriction shall apply from 23.10.2017. Further the Court held that the exporters who have availed the refund are required to pay back the IGST claimed as exempt on imports along with interest.

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