EPCG LISENCE AND IGST REFUND, Goods and Services Tax - GST

[SAJU MOHAN]

Sir,

We have imported few machineries Under EPCG lisence without payment of duty and IGST and use along with machineries purchased localy to make textile goods for exports.

Few consignments already exported with IGST payment and we have recieved Refund from on paid IGST. We have used our accumalated GST credit to set of taxes while filing GSTR 3B. Is there is any restrictions to export goods if we availed EPCG lisence ? What happenes when the in this case if the export obligation is full filled?

Posts / Replies

[Shilpi Jain]

In case of exemption claimed w.r.t. EPCG license, the goods can be exported with payment of tax and refund can be claimed. there is no restriction. Please refer Rule 96(10) of CGST Rule 

[Shilpi Jain]

Rule 96(10)